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Tax rate of hotel
tax rate of hotel
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| NATURE OF SERVICE | PARTICULARS | TAXABLE AMOUNT | TAX RATE | CONDITIONS |
| Hotel Accommodation | VALUE OF ROOM RENTAL | up to Rs.1000 | 0% | NO CONDITION |
| Between Rs.1001 and Rs.7500 | 12% | |||
| Rs.7501 and above | 18% | |||
| Restaurant Service | Restaurant is part of specified premises* | Any Amount | 18% | NO CONDITION |
| Restaurant is not part of specified premises* | Any Amount | 5% | No Input Tax Credit | |
| Outdoor Catering | Supply by or at specified premises* | Any Amount | 18% | NO CONDITION |
| Supply by and at other than specified premises* | Any Amount | 5% | No Input Tax Credit | |
| *Specified premises means the premises providing the hotel accommodation services having declared tariff (i.e. published tariff without any discount) of any unit of accommodation above Rs. 7,500.
Rate of GST on outdoor catering services other than in premises having daily tariff of unit of accommodation of Rs 7501 reduced from present 18% with ITC to 5% without ITC. The rate shall be mandatory for all kinds of catering. Catering in premises with daily tariff of unit of accommodation is Rs 7501 and above shall remain at 18% with ITC. PLEASE REFER NOTIFICATION 20/2019 DATED 30/10/2019 ON CBIC WEB SITE Also confirm with others |
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