Yearly turnover below Rs.40 Lakhs & room charged Rs.900/- per day in a Hotel Business. Can this assessee fall under GST? Please advise.
Gst on hotel
Replies (3)
As it is supply of service and threshold limit is 20 lakh,the assessee is required to take registration under gst.
Services by a hotel where value of supply per day is <1000/day is exempted.
Further, as per section 23 of CGST Act, 2017, a person who is exclusively providing exempted supplies is not liable to get registered under GST.
Hence, if 100% of the TO is exempted as per above, no need to get registration..
you are dealing only in excempted service then not required to register under gst irrespective of turnover limit
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