AI-Driven Assessment of GST Impact on Tourism: A Case Study of Key Travel Destinations in Uttar Pradesh

Abstract

This study explores the impact of the Goods and Services Tax (GST) on the tourism sector in Uttar Pradesh using artificial intelligence (AI)-driven methodologies. By focusing on key travel destinations such as Varanasi, Agra, Lucknow, Ayodhya, and Prayagraj, the research assesses how GST reforms have influenced tourist inflows, service pricing, and consumer behavior. Utilizing AI tools including machine learning and data analytics, the study analyzes patterns from tourism statistics, GST revenue data, and user-generated content to uncover the nuanced effects of tax changes across different tourism segments. The research adopts a case study approach to evaluate destination-specific responses and economic outcomes, highlighting disparities in GST impact among heritage, religious, and leisure tourism hubs. Findings provide insights for policymakers, industry stakeholders, and tourism planners, offering evidence-based recommendations for optimizing tax structures and enhancing tourism growth. This AI-driven assessment sets a precedent for intelligent, data-centric approaches to evaluating policy impacts on regional economies.