• Dr. M. Subha Priya
• Dr. M. Premkumar

This study aims to find out the influence of GST on Hotel Industry at Chennai city. The study was chosen five independent variables to identify the opinion of respondents on the implementation of GST namely GST is effective, easy to understand, taxation condition, profit margin and customer increase after GST. The study was empirical in nature. The study collectes data from 50 hotels (20 from 3 star, 20 from 4 star and 10 from 5 star hotels) by using structured scheduled interview method. Secondary data was collected from books, magazines and from websites. The sampling technique adopted for the study was disproportionate stratified random sampling method. The analysis such as descriptive statistics and multiple regression analysis are applied. The study found that there is a significant certain impact of GST implementation on hotel industry at Chennai city. The study concluded that GST in hotel industry will attract more customers to consume hotel service and also enhances revenues to the government.

GST, Hotel Industry, Chennai City.

" AN EMPIRICAL STUDY ON IMPACT OF GST ON HOTEL INDUSTRY AT CHENNAI CITY", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.7, Issue 2, page no.106-110, February 2020, Available :http://www.jetir.org/papers/JETIRDM06018.pdf

" AN EMPIRICAL STUDY ON IMPACT OF GST ON HOTEL INDUSTRY AT CHENNAI CITY", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.7, Issue 2, page no. pp106-110, February 2020, Available at : http://www.jetir.org/papers/JETIRDM06018.pdf