My Client is doing hotel business (Accommodation & Restaurant Service).
As per Old Law
Accommodation GST Rate
Declared Tariff upto 1000/- NO GST
Declared Tariff 1000-2500 12% GST RATE ON ACCOMMODATION
Declared Tariff 2500-7500 18% GST RATE ON ACCOMMODATION
Declared Tariff 7500 ABOVE 28% GST RATE ON ACCOMMODATION
Example: Declared Tariff of Rs.4000/-, Discounted Price – 2300/-, they are charging 18% GST on Discounted price as per above declared tariff slab rates,
But, now my question is that, as per latest notification 13/2018, dated: 27/07/2018, whether they have to collect GST @ 12% on Net Rate (or) 18% on Declared Tariff Slab Rate?