GST - hotel accommodation service

dharmesh (ca) (1 Points)

16 October 2019  
As room tariff is below 1k, hotel accommodation service is exempt under GST.
In this case, what we should do with ITC claimed on input and capital input?
It should be reversed or can be claimed as refund ?

OYO let the book rooms sometimes under 1000 and sometimes above 1000, in this case what we should do ?