Accommodation services

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NASEEMA S (Querist)
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07 March 2025 whether accommodation services provided by resort need to provide declaration in gst as per Notification 05/2025 dated 16/01/2025. Room rent < 7500.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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07 March 2025 As per Notification No. 05/2025-Central Tax (Rate) dated January 16, 2025, the requirement for a declaration in GST for accommodation services provided by a resort depends on whether the resort wants to opt for a specific GST rate for its restaurant services.
If a resort with room rent below ₹7,500 per night wants to opt for the 18% GST rate with ITC for its restaurant services, it needs to file a declaration as per the notification. Otherwise, no declaration is required for the accommodation services themselves, but the resort would pay 5% GST without ITC on restaurant services.

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