hotel services

Rate of tax for hotel accommodation is based on the declated tariff.

Declared tariff per day per room:

- less than 1000 per day - Exempt

- More than or equal to 1000 but less than 2500 - 12%

- More than or equal to 2500 but less than 7500 - 18%

- More than or equal to 7500  - 28%

Transaction value is the actual consideration received from the customers.

Tax payable = Transaction value*rate of tax based on declared tariff.

Per day rate only you will take for determining the rate of tax. In case there are multiple delcared tariff, highest rate has to be considered.