This study investigates the implications of India's tax reforms, particularly the Goods and Services Tax (GST), on the hospitality and tourism sector in Jaipur, Rajasthan. Through a qualitative approach involving stakeholders in the hotel industry, the research examines structural shifts introduced by GST post its enactment in 2017. As a unified indirect tax system, GST amalgamates numerous pre-existing levies into a single framework applicable to the production and consumption chain. The hospitality sector, contributing significantly to GDP and employment, has witnessed pricing adjustments, transparency in billing, and enhanced record-keeping due to GST enforcement. The hotel sector in India accounts for approximately 6.23% of the country's GDP and provides 8.78% of national employment. Although the initial transition posed challenges for service providers, including increased operational costs and customer sensitivity to higher rates, long-term outcomes suggest improved accountability and potential benefits for consumers. The study underscores how tax reforms can influence sectoral dynamics in emerging economies, drawing upon classical tax theory and public finance literature (Musgrave & Musgrave, 1989; Lekhi, 2010).