regarding hotel rooms

Tax on renting of rooms by a hotel or lodge or guest house etc. is charged under 3 categories.

1. Rooms with tariff or room charges between Rs. 1000 to Rs. less than 2500 are taxed at 12% and full Input Tax Credit (ITC) is available.
2. Rooms with tariff or room charge between Rs. 2500 and less than Rs. 7500 are taxed at 18% with full ITC.
3. Hotel room with room tariff or charge more than 7500 per day is taxed at 28% with full ITC.

In your case you can charge tax only on those rent which are above Rs. 1,000/- @ 12% with full ITC.