India, Sept. 22 -- After a lull of two months, budget hotel owners and traders in rain-battered Shimla finally have reason to cheer as they expect to see a boost to tourism with the revised goods and services tax (GST) rates coming into effect on Monday, the first day of the Navratri festival.

"Tourism, agriculture and small industries will benefit due to this 'Bachat Utsav'. Lower GST on room rents will attract more tourists, while at the same time it will reduce the input cost for horticulture and agricultural growers. Apple and potato farmers will benefit directly. When production rises, unemployment will go down, and both small and medium industries will see growth. Even transport costs will come down if fuel taxes are lowered, makin...