New gst rates on hotels and restaurants

Rate / HSN codes 2154 views 3 replies

CA. Kailash Vaishnav

Practicing CA

51 Points Joined December 2017

The Rate of GST on Room Rent of Rs 7500 and above is 28%. (14% CGST & 14% SGST). Whereas The Rate of GST on Food Served in the Restaurants of Such a Hotel is 18% (9% CGST & 9% SGST). Please confirm.

vimugdha sharma

student

70 Points Joined July 2012

Hello Kailash,

Yes are right GST Rate on Room Rent of Rs 7500 and above is 28%. (14% CGST & 14% SGST) . Thanks .

vimugdha sharma

student

70 Points Joined July 2012

GST RATES ON RESTAURANTS AND HOTELS

(wrt. Notification 11/2017 and 46/2017 of Central Tax (Rate ) and Section 12 of IGST Act , 2017 )

A. For Hotels and Restaurants having declared tariff less than Rs.7500 per unit per day

S.NO	Name of Services	CGST	SGST	IGST	Input Tax Credit Facility
1.	Restaurant	2.5%	2.5%	-	No
2.	Restaurant (Bar)	2.5%	2.5%	-	No
3.	CATERING	-	-
a)	Outdoor Catering ( out of the State)	-	-	18%	Yes
b)	Catering Services within State	9%	9%	-	Yes
4.	BANQUET HALL (BUNDLED SERVICES )	9%	9%	-	Yes
5.	ROOM RENT
a)	<Rs. 1000 but >Rs. 2500 per unit per day	6%	6%	-	Yes
b)	< Rs.2500 but >Rs.7500 per unit per day	9%	9%	-	Yes

B. For Hotels and Restaurants having declared tariff Rs.7500 or above per unit per day .

S.NO	Name of Services	CGST	SGST	IGST	Input Tax Credit Facility
1.	Restaurant	9%	9%	-	yes
2.	Restaurant (Bar)	9%	9%	-	yes
3.	CATERING	-	-
a)	Outdoor Catering ( out of the State)	-	-	18%	Yes
b)	Catering Services within State	9%	9%	-	Yes
4.	BANQUET HALL (BUNDLED SERVICES )	9%	9%	-	Yes
5.	ROOM RENT	14%	14%		yes