Gst on Banquet hall

Whether it is 5% or 18% on banquet hall?
please confirm
Replies (1)
As per Notification 20/2019 CT (R)

It's 5% other than "Specified premises"

Specified premises : means premises providing „hotel accommodation‟ services
having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.”

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