Dear sir
whenever room charges below Rs 7500.00 we are charging 12% on room For restaurant 5% without input credit.
In peak days when we charged more than Rs.7500.00 we are charging particular bills with 18% GST. For restaurant if we as usual charged 5% without input credit. Is this correct sir.
If we do so is there any violation of GST act sir.
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Hotel Industry input credit
Replies (2)
Quick Summary
Hotel industry input credit on raw material for food served from registered dealer
Dear K Devan .
Plz refer the Notification 46 s.no (vi)(b) "supply of „restaurant service‟ at
„specified premises‟ rate is 18% with ITC & if we read the definition of "Specified Premises '„Specified premises‟ means premises providing „hotel accommodation‟ services
having DECLARED TARIFF of any unit of accommodation above seven thousand five hundred
rupees per unit per day or equivalent.”
So as per above rates for your restaurant is prescribed as per declared tariff (Not actual) hence if you have declared tariff > 7500 , then need to charge GST in restaurant @ 18% with ITC.
Plz refer the Notification 46 s.no (vi)(b) "supply of „restaurant service‟ at
„specified premises‟ rate is 18% with ITC & if we read the definition of "Specified Premises '„Specified premises‟ means premises providing „hotel accommodation‟ services
having DECLARED TARIFF of any unit of accommodation above seven thousand five hundred
rupees per unit per day or equivalent.”
So as per above rates for your restaurant is prescribed as per declared tariff (Not actual) hence if you have declared tariff > 7500 , then need to charge GST in restaurant @ 18% with ITC.
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