Vol. 11, Issue 3, Part A (2025)

Abstract
This paper is titled "Pre and Post GST Impact on Hotels in Andaman and Nicobar Islands." It investigates the impact of India's introduction of GST on July 1, 2017, upon the hospitality industry of the Andaman and Nicobar Islands, a prime driver of the tourist-dependent economy. GST has brought about a unified and destination-based structure to replace the fragmented tax system. The research analyzes the transition's financial, operational, and customer satisfaction impacts through primary and secondary data using statistical tools like ANOVA and chi-square tests. Findings show that, for many hotels, GST has reduced tax complexity, enhanced financial performance, and improved transparency, though challenges remain, particularly at smaller establishments. It thus recommends tailored compliance support and tax adjustment to nurture equitable growth within this sector, contributing to more sustainable and competitive tourism.