A Comparative Analysis of the Goods and Services Tax (GST) on the Indian Automobile and Hospitality Industries A Review of Literature and Its Implications

Author(s)	Mr. Rishi Prakash, Dr. Basanti Mathew Merlin
Country	India
Abstract	The Goods and Services Tax (GST), implemented in India in July 2017, represents one of the most significant tax reforms in the nation's economic history. This research paper presents a comprehensive comparative analysis of the impact of GST on two vital sectors of the Indian economy: the automobile industry and the hospitality industry. Through an extensive review of existing literature, this study examines the structural changes in taxation, the effects on pricing and demand, operational efficiencies, and consumer perceptions in both sectors. The findings reveal that while GST has simplified tax structures and improved logistics efficiency across both industries, its impact has been differential—automobile sector witnessed reduced prices for most vehicle categories except luxury cars, while the hospitality sector experienced enhanced transparency and simplified compliance. However, significant research gaps exist regarding regional variations and consumer behavioral changes, which this study identifies as crucial areas for future investigation. This paper contributes to the academic discourse on taxation reforms by providing a holistic understanding of sector-specific implications of GST implementation.
Keywords	Goods and Services Tax (GST), Automobile Industry, Hospitality Industry, Tax Reform, Consumer Perception, Indian Economy
Published In	Volume 8, Issue 3, May-June 2026
Published On	2026-05-09

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