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GST Rate on Campsite services

11 August 2023

What is the applicable GST Rate on Campsite services SAC 996312 (like recreation camps where they offer you stay in tent for a night along with Dinner, bonfire, games and music, etc)

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3 Replies

CA Mohd Firoz Khan (Chartered Accountant) (108 Points)
Replied 11 August 2023

Dear,

This will be considered as Mixed Supply and GST Rate will be Highest one among the all Service GST Rate.

Harshal Bharambe (CA) (32 Points)
Replied 11 August 2023

Hi, understood your point.
I thought that as there is a specific SAC for this service there should be a specific rate for this SAC.

Also many campsite operators are charging only 5% GST, saying that it falls under Composite supply of outdoor catering along with renting of premises (SAC 9963). Is their view correct?