Hotel accommodation services.

Impact of Renovation on Tax Rates Since the hotel's room tariff has increased to ₹7,500 per day after renovation, the tax rate on restaurant services will change.

As per the notifications, the GST rate on restaurant services in hotels will be dependent on the actual value of supply of accommodation in the preceding financial year.

New Tax Rates for Restaurant Services If the hotel's room tariff exceeds ₹7,500 in the preceding financial year, the GST rate on restaurant services will be 18% with Input Tax Credit (ITC).

Otherwise, the rate will be 5% without ITC¹[3). Declaration Requirements For the hotel with a restaurant, if they want to pay tax at 18% with ITC, they need to file a declaration to that effect on or before the beginning of the financial year or at the time of registration.²

For the hotel without a restaurant and a tariff less than ₹7,500, no declaration

Thanks for your suggestions. This is what I'm looking for.

Since room rates exceeded 7500/- now file a declaration of being specified premises and avail ITC on restaurant sevices with 18% GSt rate.