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GST Council in the 37th meeting held on 20th September, 2019 at Goa inter-alia, decided to lower GST rates on hotel tariff, outdoor catering and other miscellaneous items. To give effect to its decision they have issued Notification No. 20/2019-Central Tax (Rate) dated 30th September, 2019
| NATURE OF SERVICE | PARTICULARS | TAXABLE AMOUNT | TAX RATE | CONDITIONS |
| Hotel Accomodation | VALUE OF ROOM RENTAL | upto Rs.1000 | 0% | NO CONDITION |
| Between Rs.1001 and Rs.7500 | 12% | |||
| Rs.7501 and above | 18% | |||
| Restaurant Service | Restaurant is part of specified premises* | Any Amount | 18% | NO CONDITION |
| Restaurant is not part of specified premises* | Any Amount | 5% | No Input Tax Credit | |
| Outdoor Catering | Supply by or at specified premises* | Any Amount | 18% | NO CONDITION |
| Supply by and at other than specified premises* | Any Amount | 5% | No Input Tax Credit | |
| *Specified premises means the premises providing the hotel accomodation services having declared tariff (i.e. published tariff without any discount) of any unit of accomodation above Rs. 7,500.
Rate of GST on outdoor catering services other than in premises having daily tariff of unit of accommodation of Rs 7501 reduced from present 18% with ITC to 5% without ITC. The rate shall be mandatory for all kinds of catering. Catering in premises with daily tariff of unit of accommodation is Rs 7501 and above shall remain at 18% with ITC. |
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Sir,
I need to know the SAC Number for the room rent below Rs.1000/- per day and Room Rent above Rs.1000 per day
My Hotel Room Tarif is Rs 1500 + GST @12%. If I sell rooms @999 to a party on a discount, is it a violation of GST Rules?
Is there any amendment regarding the marriage hall ? means there is no GST on marriage hall income up to Rs. 200000 (Single bill).
If my hotel bill is Rs.1800 for one night for 2 persons (mathematically Rs.900 per person), would that attaract 12% GST or no GST at all
Its not per person. Rate depends upon per night per room tariff.
I would attract 12% GST because the base tariff is 1800+Taxes.
Sir, Room Tariff 1600 and we collect gst 12% and we given extra bed 600/- we not collect gst for extra bed
total room charges 1600+gst 192+600=2392,
1600+600+gst or 1600+gst+600 what is right please tell me sir
Sir, Room Tariff 3000 and we collect gst 12% and we given extra bed 600/- we not collect gst for extra bed
please advice
That should be Room Tariff +Taxes and Extra Bed Charges + Taxes. In India Extra Bed attracts 12% GST.
Hi,
If the Hotel Room is provided at Rs. 900 per day and extra bed is provided at Rs. 400. Hotel Room GST rate is nil. Will the extra bed rate is also nil.
I am leaving in a private flat . Whose rent is 5600 per month . Kindly advice about the gst rate applicable in this situation.
If the hotel charges a package rate of RS 15000 inclusive of All meals , Jeep Safari and Horse rides . How will GST be charged .
I m working in hotel industry where foods bill raised 5% & Room Services 12 % & 18%. How I claim the ITC & How I reverse the ITC on the basis of turn over.
i am a Resort proprietor in Gujarat . how can i take an input tax credit of CAPITAL GOODS ? MAY I TAKE ALL CAPITAL GOODS TAX CREDIT ?
Dear Sir,
If we have booked rooms in a 5 star hotel for our dealers & associates for a conference. The hotel Charged us 7499 + 12% GST per room per night. Are we allowed to claim ITC at 12% for hotel rooms booked as per the new GST slab for hotels introduced. Kindly Advise. Thanks in Advance.
Sir,
one resort offered an new year party of Rs. 999. In that menu they provide unlimited food & entertainment games ect but not including alcohol for this type of supply what rate of gst applicable
If a restaurant falls under 12% slab, can the hotelier take ITC of related expenses of business
Sir
Our client has received single bill in December 19 from Marriage Hall – Hall Rent rent – 18%, catering 5% .Is it proper, as this will be composite service @ 5% ?. Reception hall person has charged 5% only on rent & catering
Sir
I have booked a marriage hall(Bhawan) in june 2019 for marriage which occured in november 2019.kindly tell me the gst rate applicability .
Sir we have a restaurent (first floor) and banquet hall on basement. for both the same registration no. has been taken. what is the rate of gst on banquet hall if we provide it on rent with food i.e. per plate
sir we got the rent from 2 hotel rooms what will be the Gst Rate on these amount Rs. 2186220 & Rs. 516904.
we have a lodge having 30 rooms.now we are charging 900 per day.we are in plan to take gst and fix rent for half of our rooms at 1500 and remaining half at old price only. is it possible under gst rules
I sell rooms at Rs5000 per night inclusive of food worth Rs2000 per room.
How do i charge GST?
Sir,
I have a sercice apartment on daily rent basis with 2bhk & 3bhk (total 6 nos.) .our rate is rs 3500/-and 4500/-day respectively.
Kindly advice about the gst rate applicable in this situation