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TDS on hotel and restaurant bill

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CA-IPCC
158 Points Posted on 26 November 2021

Hi Sir,

 

Is the TDS is applicable for Guest house/ Hotels towards accommodation charges for official expenses, IF yes, which section is applicable and what is rate of TDS.

 

Regards

Anirudha Biswal

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On 26 November 2021 at 14:57 Report
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Master in Accounts & high court Advocate
9615 Points Posted on 26 November 2021
When goods, being food or any other article of human consumption or any drink (whether or not intoxicating) are supplied in any manner as a part of the activity, at a restaurant, service tax is chargeable on 40% of the gross amount.
 
However, when the same service is in the form of outdoor catering, service tax is chargeable on 60% of the gross amount.
 
Gross Amount means the sum total of the amount charged and the fair market value of all goods and services supplied in or in relation to the supply of  food or any other article of human consumption or any drink (whether or not intoxicating), whether or not supplied under the same contract or any other contract, after deducting-
(i) the amount charged for such goods or services,  if any; and
 
(ii)  the value added tax or sales tax, if any, levied thereon.
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On 26 November 2021 at 15:14
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403 Points Posted on 26 November 2021
Hi anirudha, answer to ur query is there is no requirement of deducting TDS since the above transactions are not covered under list specified
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On 26 November 2021 at 15:45


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