Please clarify

for these kind of situatiions where GST rate depends on some slab rates, the declared price is taken into consideration. For example, in case of Hotels the teriff rate (Declared by Hotels) is considered for applicability of GST rate irrespective of discounts offered. Hence, the rate will fixed on the basis of declared rate but will be charged on after discount value.

the example was just given to explain the situation of GST rate on the basis of slab rate. To avoid the loss of revenue to the Government and evasion of tax, GST rate is calculated on the basis of Gross value and not on the value of after discount.