IMPACT OF GOODS AND SERVICE TAX ON HOTEL INDUSTRY IN BIKANER DIVISION

Abstract

The introduction of the Goods and Service Tax (GST) in India aimed to simplify the tax system and enhance compliance. This study explores its impact on the hotel industry in the Bikaner Division, focusing on profitability, pricing strategies, and customer behavior. Using a mixed-method approach, data was collected from hotel managers, staff, and customers. A correlation test was applied to understand the relationship between GST rates and occupancy levels. The findings reveal significant challenges and opportunities for the sector under the GST regime.