• Dr Sandip S Tapkir
• Ms Jyoti Peswani

The Indian tax structure comprises of direct and indirect taxes, there are many types of taxes levied on an individual on consumption of goods and services. To bring even tax structure all over India, Goods and Services Tax (GST) has been introduced in India on 1st July 2017 by the present Government. In 2017 the GST bill was passed in Lok Sabha and the Rajya Sabha. Later the (GST) Goods and Services Tax Act was passed in the parliament on 29th of March 2017. But this act came into effect on 1st of July 2017. It took almost 17 years to enforce this law. The Goods and Service Tax (GST) is considered to be one of the great reformation implemented in India. So far, More than 150 countries have implemented GST. This article is aimed at understanding the effect of GST on consumers of services with special reference to the hotel industry.

"A Review of GST effect on the Food consumers in the Restaurant with in the Pune City.", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 5, page no.49-53, May-2019, Available :http://www.jetir.org/papers/JETIRCF06011.pdf

"A Review of GST effect on the Food consumers in the Restaurant with in the Pune City.", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 5, page no. pp49-53, May-2019, Available at : http://www.jetir.org/papers/JETIRCF06011.pdf