Hotel service
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
18 October 2016
Sir
mera ek airconditioner hotel hai .jisme main room charge mein total amount ka 70% value par 15% service tax charge karata hoon .maine service tax kaun se accounting code mein deposit karoon. mujhe hotel service ka accounting code bataane ki kripa karein .
mera ek airconditioner hotel hai .jisme main room charge mein total amount ka 70% value par 15% service tax charge karata hoon .maine service tax kaun se accounting code mein deposit karoon. mujhe hotel service ka accounting code bataane ki kripa karein .
CA SAGAR M. AHUJA
(Expert)
18 October 2016
First, the Service tax payable on 60% of the amount charged and not 70% of amount charged
Following Accounting code respectively used for payment
1.Hotel accommodation service
Code: 00441070
Actual Rate (Normal service tax rate): 14%
Rate After Abatement (60% of the normal service tax rate i.e 14%): 8.4%
2.Swatch Bharat Cess
Code:00441493
Actual Rate (Normal rate): 0.5%
Rate After Abatement (60% of the normal rate): 0.3%
2. Krishi Kalyan Cess
Code: 00441509
Actual Rate (Normal rate): 0.5%
Rate After Abatement (60% of the normal rate): 0.3%
Means your Total S.Tax+ Cess is (8.4%+0.3%+0.3%)=9% that you have to pay according to above codes.
Thanks.
Following Accounting code respectively used for payment
1.Hotel accommodation service
Code: 00441070
Actual Rate (Normal service tax rate): 14%
Rate After Abatement (60% of the normal service tax rate i.e 14%): 8.4%
2.Swatch Bharat Cess
Code:00441493
Actual Rate (Normal rate): 0.5%
Rate After Abatement (60% of the normal rate): 0.3%
2. Krishi Kalyan Cess
Code: 00441509
Actual Rate (Normal rate): 0.5%
Rate After Abatement (60% of the normal rate): 0.3%
Means your Total S.Tax+ Cess is (8.4%+0.3%+0.3%)=9% that you have to pay according to above codes.
Thanks.
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