GST on Room & Food

Dear Experts,

Do help to resolve the following query 

  1.  For example  first day we are selling rooms  in two different tariff like Rs.7400  & Rs.8000 (GST on Room for Rs.7400 is 12% & Rs.8000 is 18%)  GST how much we have to charges in F & B ?
  2. Second  day we are selling room rate  Rs.7400 only not more than that,  (GST on Room for Rs.7400 is 12%)  GST how much we have to charges for F&B ?

Whether  room GST is also correct or not, apart from that we are concern about food GST for In Room Dinning & Restaurant too.

Please do share your valuable reply

Regards

Saravanan

Replies (1)
1 . 18%
2. In resturant it will be 18% , but when supplied in room will be 12% under composite supply.

See once you have a declared tariff in hotel accommodation services for any unit more then 7500/- even if it is for one day you need to charge 18% in restuarant for the whole FY . yes from next fy you can charge 5% without ITC in resturant as will not cover under Specified premises.

Refer Notification 20/2019 CT (r) & read the definition of Specified Premises .

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