Hospitality.

Anil Arora & Co. works with hotels, restaurants, and travel operators in Lucknow and elsewhere in north India, a sector that lives with one of the most fragmented compliance stacks in the country. A single hotel runs multiple GST registrations and tariff bands (the room-tariff slab, F&B at the prevailing rate, banquet packages, spa, and laundry — each with its own input-tax-credit position); a restaurant chain layers on per-state registrations and the TCS that aggregator platforms now deduct on supplies routed through them. FSSAI licensing under the Food Safety and Standards Act, state excise for liquor service, Shops & Establishments registration in every operating state, and the labour stack (PF, ESI, PT, contract labour, and minimum-wage compliance per state notification) sit alongside the tax stack.

The recurring questions are practical: GST on room tariff slabs and the input tax credit position on capex versus consumables; revenue-share and management-contract accounting between owners and operators; TCS under Section 52 of the CGST Act on bookings routed through OTAs and the reconciliation of those credits against GSTR-2B; TDS on commissions to travel agents under Section 194H; and — for chains operating across multiple states — consolidated reporting and inter-branch transfer pricing on the GST side.