TDS on hotel

This discussion clarifies the rules surrounding Tax Deducted at Source (TDS) on hotel tariffs. While room rent can be subject to TDS, there's an annual limit of £2.40 lakh. The applicability of TDS often depends on whether the hotel bill is directly paid by a corporate entity for guest stays. It's also noted that GST is applicable, but TDS might not be in certain hotel scenarios, sometimes being treated under contract rules (194c).