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GST Rate on Campsite services

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Harshal Bharambe

36 Points Posted on 11 August 2023

What is the applicable GST Rate on Campsite services SAC 996312 (like recreation camps where they offer you stay in tent for a night along with Dinner, bonfire, games and music, etc)

Replies (3)

Quick Summary

This discussion clarifies the Goods and Services Tax (GST) rate applicable to campsite services, identified by SAC 996312. It addresses whether such services, including accommodation, meals, and activities, constitute a mixed supply, attracting the highest GST rate among components, or a composite supply. The consensus leans towards mixed supply, especially when distinct services are offered, though some operators incorrectly apply a lower rate based on outdoor catering.

CA Mohd Firoz Khan

Chartered Accountant

90 Points Posted on 11 August 2023

Dear,

This will be considered as Mixed Supply and GST Rate will be Highest one among the all Service GST Rate.

Harshal Bharambe

36 Points Posted on 11 August 2023

Hi, understood your point.
I thought that as there is a specific SAC for this service there should be a specific rate for this SAC.

Also many campsite operators are charging only 5% GST, saying that it falls under Composite supply of outdoor catering along with renting of premises (SAC 9963). Is their view correct?