Yearly turnover below Rs.40 Lakhs & room charged Rs.900/- per day in a Hotel Business. Can this assessee fall under GST? Please advise.
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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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