• Dikshita Thakkar

In earlier scenario, we had many taxes i.e. direct tax, indirect taxes etc. which is a burden on pocket of all the citizens of India. Moreover, there was ambiguity on what all taxes are being paid and to whom are they going. Are they going to State or center? To solve this, Modi Government came up with Implementation of Goods and Services tax on 1st July 2017and said GST is One Nation One Tax. This paper will throw light on is actually GST One nation One tax or not and what are the problems faced by businesses due to GST with special reference to hotel industry. This paper also talks about legal loopholes due to hasty implementation of GST.

GST, Place of Supply, Place of Consumption, Input tax credit

"A Critical analysis on GST with special reference to Hotel Industry ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 5, page no.329-331, May-2019, Available :http://www.jetir.org/papers/JETIR1905054.pdf

"A Critical analysis on GST with special reference to Hotel Industry ", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 5, page no. pp329-331, May-2019, Available at : http://www.jetir.org/papers/JETIR1905054.pdf