GST on Training session conducted at Hotel

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This query is : Resolved

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This discussion clarifies the Goods and Services Tax (GST) treatment for a company that held a 5-day employee training at a hotel. The hotel provided accommodation, food, and training facilities on a single invoice with varying GST rates. The consensus is that this constitutes a mixed supply, potentially requiring a revised invoice with the highest applicable GST rate. Alternatively, separate invoices for distinct services like food, lodging, and conference fees, each with their respective GST rates, may be permissible.

Kiran T

Kiran T (Querist)

03 November 2023 Hi Sir/Madam,

My company conducted 5 days training for employees at a hotel. Accommodation, food,Training hall and sound systems were provided by the Hotel. Now Hotel issued single invoice for all the above mentioned expenses and charged different rate of GST such as 5% on food, 12% on Accommodation and 18 % on training hall and sound systems.My query is that can we consider this as a mixed supply and Do we require revised invoice charging highest rate of GST if this is a mixed supply ?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

04 November 2023 Yes, it's a mixed supply revised invoice required for charging highest rate of GST.

Kiran T

Kiran T (Querist)

04 November 2023 Sir, If hotel raise seperate individual invoices for food, lodging, hall and sound system, Can they charge respective GST rates applicable on each type of expenses i.e 5% on food, 18% on hall etc.?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

04 November 2023 Individual bill can be raised for food and lodging by hotel.
For conference fees you have to raise bill with 18% GST.

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