A Tax Mechanism on Tour Operators in India

This research paper aims to highlight the impact of Goods and service tax on the tourism industry. Tourism contributes a major share to the revenue of the Indian economy, creates employment, develops the infrastructure, and builds a sense of cultural exchange between foreigners and citizens. The industry with so much contribution is witnessing major changes post-implementation of GST. The study has been conducted through a primary survey of travel agents and tour operators in India and the research secondary data is collected from various sources like books, journals and websites related to tour operators and taxation policy which is intensive on the various aspects of Goods and Services taxing the tourism industry in India. This paper endeavors to study the opportunities and challenges of GST on the pricing and procedure of travel agents and tour operators and assess the expectation of tour operators relating to the prevailing tax mechanism. This work will help the managers and policymakers to identify the areas of improvement to help them develop a robust tax mechanism in India.