Intern
2382 Points
Joined July 2013
Renting of Banquet hall in a hotel shall be covered under 'bundled supply' having SAC 9963, taxable at 18%.
GST on any room rented in a hotel shall be dependent on "Declared Tariff" of that room. 'Declared Tariff' is the published charges for the room and any discount allowed on room tariff by the hotel is not to be deducted in order to determine the GST rate applicable.
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DECLARED TARIFF (IN RS.)
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GST RATE
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>7500
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28%
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>2500
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18%
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>1000
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12%
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<=1000
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0%
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