Gst implication on tariff < 1000 with complimentary breakfast



Room Tariff = 900

Complimentary Breakfast = 400 

Total = 1300 

What is the right GST applicable ?  (room tariff < 1000 so ideally should the full amount be exempted?) 

 
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ACCOUNTS PROFESSIONAL

As per Notification 13/2018 CT .,.GST is levy on value ,of supply. (Transaction Value ) hence its exempted.

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