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GST on Room & Food

Rules 255 views 1 replies

Saravanan

21 Points Joined January 2022

Dear Experts,

Do help to resolve the following query

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 ?
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)

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

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 .