Gst on hotels and restaurants

vimugdha sharma (student) (70 Points)

12 December 2017  

 

                                               GST RATES ON RESTAURANTS AND HOTELS

                 (wrt. Notification 11/2017 and 46/2017 of Central Tax (Rate ) and Section 12 of IGST Act , 2017 )

A.  For Hotels and Restaurants having declared tariff less than Rs.7500 per unit  per day

S.NO

Name of Services

CGST

SGST

IGST

Input Tax Credit Facility

1.

Restaurant

2.5%

2.5%

     -

No

2.

Restaurant (Bar)

2.5%

2.5%

     -

No

3.

CATERING

-

-

 

 

a)

Outdoor Catering ( out of  the State)

-

-

18%

Yes

b)

Catering Services within State

9%

9%

-

Yes

4.

BANQUET HALL (BUNDLED SERVICES )

9%

9%

-

Yes

5.

ROOM RENT

 

 

 

 

a)

<Rs. 1000 but         >Rs. 2500 per unit per day

6%

6%

-

Yes

b)

< Rs.2500 but >Rs.7500 per unit per day

9%

9%

-

Yes

 

 

 

 

B.  For Hotels and Restaurants having declared tariff  Rs.7500 or above  per unit  per day .

S.NO

Name of Services

CGST

SGST

IGST

Input Tax Credit Facility

1.

Restaurant

9%

9%

     -

yes

2.

Restaurant (Bar)

9%

9%

     -

yes

3.

CATERING

-

-

 

 

a)

Outdoor Catering ( out of  the State)

-

-

18%

Yes

b)

Catering Services within State

9%

9%

-

Yes

4.

BANQUET HALL (BUNDLED SERVICES )

9%

9%

-

Yes

5.

ROOM RENT

9%

9%

 

yes