Proceedings of the Anubhuti 4.0: Discourses in Indian Knowledge Systems – Pathways of Culture, Inclusion, and Sustainability (ICIKS 2026)

Anubhuti 4.0: Discourses in Indian Knowledge Systems – Pathways of Culture, Inclusion, and Sustainability (ICIKS 2026)

📍Jaipur, India🗓️ 12-13 February 2026
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Reforms in Goods and Services Tax: Paving a way for Sustainable Economic Growth in the Indian Travel and Tourism Sector

Authors
Ayoosh Banka1, *, Vinod M. Lakhwani2
1Research Scholar, Department of Commerce, Vivekananda Global University, Jaipur, Rajasthan, India
2Faculty of Management, Associate Professor and HOD, Department of Management Studies, Vivekananda Global University, Jaipur, Rajasthan, India
*Corresponding author. Email: caayooshbanka@gmail.com
Corresponding Author
Ayoosh Banka
Available Online 15 September 2026.
DOI
10.2991/978-2-38476-615-4_27How to use a DOI?
Keywords
Goods and Services Tax; sustainable tourism; economic growth; fiscal reform; India
Abstract

The paper attempts to study the impact of reforms in Good and Services Tax popularly known as GST on sustainable economic growth in the Indian travel and tourism industry. By using secondary data and deploying qualitative research approach the effect of GST on pricing mechanisms, formalisation, fiscal transparency and investment processes in tourism-related services is assessed. The results indicate that GST has helped increase tax uniformity and predictability, which has encouraged the growth in demand and business especially in organised sectors of the sector. Concurrently, the reform has created adaptation problems to small and seasonal businesses, leading to the relevance of administrative effectiveness and industry-focused compliance tools. Sustainability wise, GST has bolstered the responsible tourism development foundations indirectly through expansion of the formal tax base and visibility of data, but the environmental and social effects of the same are largely indirect. The paper suggests that the sustainability in tourism development that GST can make in the long term will hinge on its match with other policy tools and sustainability-oriented development agendas.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Anubhuti 4.0: Discourses in Indian Knowledge Systems – Pathways of Culture, Inclusion, and Sustainability (ICIKS 2026)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
15 September 2026
ISBN
978-2-38476-615-4
ISSN
2352-5398
DOI
10.2991/978-2-38476-615-4_27How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Ayoosh Banka
AU  - Vinod M. Lakhwani
PY  - 2026
DA  - 2026/09/15
TI  - Reforms in Goods and Services Tax: Paving a way for Sustainable Economic Growth in the Indian Travel and Tourism Sector
BT  - Proceedings of the Anubhuti 4.0: Discourses in Indian Knowledge Systems – Pathways of Culture, Inclusion, and Sustainability (ICIKS 2026)
PB  - Atlantis Press
SP  - 383
EP  - 394
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-615-4_27
DO  - 10.2991/978-2-38476-615-4_27
ID  - Banka2026
ER  -