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ACCOMMODATION GST RATE

SHANKAR POLLAMARASETTY (Article Assistatant) (42 Points)

01 August 2018

Pls let me know the hote room Gst rates as per latest amedments?

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5 Replies

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 01 August 2018

There is no change in rates , GST will be charged on Transaction Value , instead of Declare Tarrif Rate
Refer Notification 13/2018 CT (r)

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SHANKAR POLLAMARASETTY (Article Assistatant) (42 Points)
Replied 02 August 2018

Dear Sir,

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?

Please help in this regard, Little bit confusion.