GST taxation on Providing lodging to induction trainees in Forest Department
This query is : Resolved
26 April 2024
Forest Contractor providing services to Forest Department.
Received amount for Providing lodging to induction trainees on study tour of Forest Training Centre.
Is above service is Exempt
Kindly share Applicable GST rate & HSN code
Received amount for Providing lodging to induction trainees on study tour of Forest Training Centre.
Is above service is Exempt
Kindly share Applicable GST rate & HSN code
07 July 2024
The service provided by a Forest Contractor, specifically providing lodging to induction trainees on a study tour of a Forest Training Centre, falls under the category of accommodation services. Here are the details regarding GST applicability:
1. **GST Applicability:**
- **Service Classification:** The service of providing lodging is taxable under GST.
- **GST Rate:** As per GST rules, services of providing accommodation in hotels, lodges, inns, guest houses, club or campsite, etc., where the declared tariff is Rs. 1,000 or more per day per unit, attract GST at a rate of 12% (6% CGST + 6% SGST/UTGST) or 18% (9% CGST + 9% SGST/UTGST), depending on the specific nature of accommodation provided.
- **Exemption:** There is no specific exemption under GST for lodging provided to induction trainees of a Forest Training Centre. Therefore, GST would typically apply to this service.
2. **HSN Code:**
- The HSN (Harmonized System of Nomenclature) code applicable for accommodation services is **9963**.
3. **GST Rate Summary:**
- If the declared tariff of the lodging provided to induction trainees is Rs. 1,000 or more per day per unit, GST would be applicable at either 12% or 18%, depending on the type of accommodation facility and the actual tariff charged.
4. **Compliance:**
- Ensure that GST is charged correctly on the invoices raised for providing lodging services.
- File the appropriate GST returns (GSTR-1 for outward supplies and GSTR-3B for monthly/quarterly returns) as per GST regulations.
For precise application of GST rates and HSN codes, it's recommended to verify the specific details with a GST consultant or refer to the latest GST notifications and circulars issued by the GST authorities.
1. **GST Applicability:**
- **Service Classification:** The service of providing lodging is taxable under GST.
- **GST Rate:** As per GST rules, services of providing accommodation in hotels, lodges, inns, guest houses, club or campsite, etc., where the declared tariff is Rs. 1,000 or more per day per unit, attract GST at a rate of 12% (6% CGST + 6% SGST/UTGST) or 18% (9% CGST + 9% SGST/UTGST), depending on the specific nature of accommodation provided.
- **Exemption:** There is no specific exemption under GST for lodging provided to induction trainees of a Forest Training Centre. Therefore, GST would typically apply to this service.
2. **HSN Code:**
- The HSN (Harmonized System of Nomenclature) code applicable for accommodation services is **9963**.
3. **GST Rate Summary:**
- If the declared tariff of the lodging provided to induction trainees is Rs. 1,000 or more per day per unit, GST would be applicable at either 12% or 18%, depending on the type of accommodation facility and the actual tariff charged.
4. **Compliance:**
- Ensure that GST is charged correctly on the invoices raised for providing lodging services.
- File the appropriate GST returns (GSTR-1 for outward supplies and GSTR-3B for monthly/quarterly returns) as per GST regulations.
For precise application of GST rates and HSN codes, it's recommended to verify the specific details with a GST consultant or refer to the latest GST notifications and circulars issued by the GST authorities.
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