GST RELATED TO FOOD SALE IN GUEST HOUSE

SIR,

MY QUESTION IS ABOUT EXTRA FOOD CHARGE (OUT OF BUNDLE SUPPLY) IN GUEST HOUSE

(1) If I sell a room i.e. #301 dated 29/06/2023 on 5,000/- + GST (SGST 6% + CGST 6%) & in the same bill I charged Food Amount 525/- + GST (SGST 2.5% + CGST 2.5%)

AND THE SAME DATE

If I sell a another room i.e. #302 dated 29/06/2023 on 7,501/- + GST (SGST 9% + CGST 9%) & in the same bill I charged Food Amount 578/- + GST (SGST ...... + CGST .......)

Sir now I want to know here how much GST should I charge for the Food Sale in the Room which I have sold for Rs.7,501/- Plus GST & this food sale GST RATE % applicable on me in my further food sale permanently or my food sale GST slab will changed or If I sell the #302 in next day for Rs. 5,500/- then my food sales rate will remain 5% (SGST 2.5% + CGST 2.5%)

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:

Room Rent	GST on Room Rent	GST on Food Sold
≤ ₹7,500	12%	5%
> ₹7,500	18%	18%

CCI Home

Madan Singh Chauhan

Aashok Kumar Sharma