Since independence indirect taxation is a huge source of revenue. Number of comprehensive changes has been seen in direct taxation either in compliance or in rate system. There are different models of indirect taxation around the world. India adopted unique GST model in which centre and state as well power to levy and collection of GST. GST impact on all economy sectors positively as well negatively. Tourism and its allied sectors are major sources of revenue in Uttrakhand. GST rates are fluctuated in tourism sectors like GST on transportation of passengers and it credit availability. Rate of hospitality also increased after removing of luxury tax. Tourism industries become hub of employment. In some tourism product, GST registration and some compliance are exempted under new GST era, but rate have been increased in some sectors which increased burden on consumers’ pockets. This paper will be tried to emphasized impact of GST and COVID-19 in tourism sectors.
Key words: Tourism, GST, registration, impact, compliances, comprehensive, revenue.