GST RELATED TO FOOD SALE IN GUEST HOUSE

Hey Madan! Your question is about the GST rates applicable to food sales in a guest house, especially when food is charged separately along with room rent at different GST slabs.

Let me break it down for you clearly:

1. GST on Room Rent in Guest House:

• Room rent below Rs. 7,500 per night: GST @ 12% (SGST 6% + CGST 6%)

• Room rent above Rs. 7,500 per night: GST @ 18% (SGST 9% + CGST 9%)

This is why your room #301 (₹5,000) was charged 12% GST, and room #302 (₹7,501) was charged 18%.

2. GST on Food Served in Guest House:

• Food served in a hotel or guest house with room rent below Rs. 7,500: GST @ 5% (SGST 2.5% + CGST 2.5%)

• Food served in a hotel or guest house with room rent above Rs. 7,500: GST @ 18% (SGST 9% + CGST 9%)

Applying to your examples:

• Room #301 (₹5,000 + GST 12%) + Food ₹525 + GST?

  Food GST = 5% (2.5% SGST + 2.5% CGST)

• Room #302 (₹7,501 + GST 18%) + Food ₹578 + GST?

  Food GST = 18% (9% SGST + 9% CGST)

Important Clarifications:

• The GST rate on food depends on the room rent slab for that specific booking.

• The GST rate on food is not fixed permanently for your food sales; it depends on the room rent of that particular bill.

• So if you sell the room #302 the next day at ₹5,500 (below ₹7,500), your food GST rate will be 5% again.

Summary Table: