Exempted and nil rated services

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A hotel owner is seeking clarification on whether room tariffs under Rs. 1,000 should be classified as exempted or nil rated for GST purposes. They also need to know the correct table in the GSTR return to declare this revenue. While one suggestion is to treat it as nil rated supply, another points to it being exempted under NN 12/2017, citing Section 11(1).

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(Querist)
30 August 2021 I am filing GST returns of one hotel. Room tariff, which is less than Rs.1,000 is to be treated as exempted or Nil rated? Please tell me, In GSTR return what is the appropriate table to declare such revenue?

R S Sai Kumar
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
30 August 2021 Treat it as nil rated supply.
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R S Sai Kumar

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R S Sai Kumar (Querist)
31 August 2021 Thank you very much sir

R S Sai Kumar
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CA Pradeep Sharma

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CA Pradeep Sharma (Expert)
31 August 2021 I think it should be under exempted head ..........because it cover under NN 12/2017 by power of Section 11(1)
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