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Abstract
Goods and Services tax (GST) has been acknowledged as one of most imperative tax reform post-independence. It is a tax trigger, which will lead to business transformation for the industry. State assemblies, the Government of India give the impression to be on way to implement GST with effect from 1 July 2017.the tourism sector also has influenced with the implementation of GST. But the respondents have no doubt whatsoever regarding the proposed benefits of GST irrespective of their business type, legal status of business , the tourists and the common people too for the reason being they feel irritated by the present system which appears to be cumbersome. This study may help the government to frame their governance with social responsibility in preceding the implementation of GST on tourism in a positive mode among tourists in Tamilnadu.