GST on Hotel and Restaurant composite bill

For a single bill that includes both hotel accommodation and food and beverages, where the room tariff is less than ₹7,500, the GST rate is 5% with no Input Tax Credit (ITC).¹

This is considered a composite supply, which means that the entire bill will attract a single GST rate of 5%.

GST Rates for Hotel Accommodation and Food Services - *Hotel Accommodation*:

 If the room tariff is less than ₹7,500, the GST rate is 5% with no ITC. -

*Food and Beverages*: For standalone restaurants, including takeaway, the GST rate is 5% with no ITC. -

*Composite Supply*: When hotel accommodation and food services are provided together, the entire bill attracts a single GST rate of 5% with no ITC, if the room tariff is less than ₹7,500.

You cannot charge 12% GST on the room tariff and 5% GST on food and beverages charges separately, as the composite supply attracts a single GST rate of 5%.

it will be a composite supply so accordingly principal supply rate i.e. hotel accomodation rate of 12% will be applicable on whole supply including food and beverage

Can we charge 5% rate on hotel bill ? In both the service principal service is hotel accommodation?

Then why in the Act it is mentioned that composite services povided by restaurant with hotel accommodation and where room tarrif is less than 7500, will attract GST of 5% without ITC. What is meaning of composite supply here.