A Study on the Impact of GST on Hotel Management in Karnataka

Volume 11, Issue 2, 2026

International Journal of Commerce and Management Studies, ISSN 2456-3684

Paper Title

Author Name and Affiliation

Rashmi B K

Master of Commerce, Karnataka, India

Abstract

The implementation of the Goods and Services Tax (GST) in India has brought significant reforms to the indirect taxation system and has considerably influenced the hotel industry. The hotel sector plays an important role in Karnataka’s economy through tourism development, employment generation, and revenue contribution. This study examines the impact of GST on hotel management in Karnataka, focusing on operational efficiency, pricing strategies, tax compliance, profitability, and customer demand. The study aims to analyze both the positive and negative effects of GST on hotels of different categories across Karnataka. It explores how GST has influenced hotel pricing, billing systems, accounting procedures, and customer satisfaction. The research also identifies the challenges faced by hotel management, such as frequent tax rate revisions compliance burden, technological adaptation and staff training requirements. This study is based on both primary and secondary data collected through questionnaires, government reports, journals and industry publications. A total of 150 respondents were selected using the convenience sampling method. The findings indicate that GST has improved tax transparency and simplified taxation procedure in the hotel sector.

Keywords

Goods and Service tax, Hotel Industry, Taxation, Customer Perception.

References

Diksha Panwar and Sidheswar Patra (2017) “Impact of Goods and Services Tax on the Restaurants and Food Service Businesses in India” International Journal of Applied Business and Economic Research, 2017|Vol.15|ISSN: 0972-7302
Venkataramanaiah and Sherry Abraham (2020) “Impact of the GST on the Development of Hospitality and Tourism Sector in India” International Journal of Multidisciplinary: Applied Business and Education Research, December-2020|Vol.1
Akash R. Naik and Vishwanath Bhanuse (2022) “An impact of GST with reference to selected business arenas: Real estate and hotel industry” Journal of Management & Entrepreneurship, October-December 2022|Vol.16|ISSN:2229-5348.
Sunil Kumar Das (2023) “Impact of GST on Hotel Industry and Customer Perception” International Journal of Multidisciplinary Educational Research, July-2023|Vol.12|ISSN:2277-7881
Hetal Rajgor, Dr. Pushpendu Rakshit and Dr. Manoj Sain (2024) “Critical study to Explore emphasis of GST on the hospitality sector in Navi Mumbai” International Journal of Emerging Technologies and Innovative Research, March- 2024| Vol.4|ISSN: 2583-0554
Chandan Gurai and Dr. Rajvardhan (2025) “An Empirical Analysis of GST’s Effect on the Hotel Sector in India” Journal of Chemical Health Risks, May-2025|ISSN:2251-6727
GST Council Secretariate (2025), Official GST Council website. Government of India.
Karnataka Tourism Department (2025). Tourism statistics and hotel industry reports.
http://www.thehindu.com

DOI

DOI: 10.67061/ijcams.2026.vol.11.issue.02.4068

Download PDF