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According to media reports, in 2017, there has been a 30 percent reduction in hotel room occupancy in goa due to GST. the GST rates for hotel rooms costing more than Rs 7500 is 28 percent and for room rates costing between Rs 2500 and Rs 7500 is 18 percent.
However the real reason why less people are coming to goa, is because most people in India have less money in 2017 compared to 2016 due to rampant corruption, nepotism and harassment of government employees.
Earlier before monetization, some people had plenty of cash, so they could afford to go on a holiday, now they have less cash, so they cannot afford to travel.
Travelling on a holiday is a major expense , which is non essential and only those who have plenty of money, can afford to go on a holiday, others will sit at home.