13 February 2018
GST is exempt on accommodation if lodging charges is less than Rs 1000/-. A Guest House charges Rs 500/- as room rent per day, Also food is provided in the guest house costing around Rs 300/- per day. Is GST is needed to be paid on fooding charges or will it come under the exemption block of Rs 1000/- and no GST will be applicable on total charge of Rs 800/-.
13 February 2018
Food provided will not fall under exemption of of accommodation. 5% GST applicable on food if total supply of food in a year exceed 20 lacs.
13 February 2018
In my opinion, providing the accomodation and food would constitute composite supply. Now the principal supply being the accomodation services which is exempted, there will not be any GST applicability on this transaction
CAclubindia
