Hotel industry
This query is : Resolved
13 July 2017
What is the treatment of discount in the room tariff under GST? Can it deducted from the value of supply?
Case No: 1
Suppose, my room tariff is Rs. 1200/- and Rs. 300/- discount is given and it is shown in the invoice
1. Since the rate after discount is less than Rs.1000/- whether GST exempt
2. Should I pay GST on the room tariff before discount
Case No:2
My room tariff is Rs. 1200/- Discount Rs. 100/- on what amount GST to be levied?
Case No: 1
Suppose, my room tariff is Rs. 1200/- and Rs. 300/- discount is given and it is shown in the invoice
1. Since the rate after discount is less than Rs.1000/- whether GST exempt
2. Should I pay GST on the room tariff before discount
Case No:2
My room tariff is Rs. 1200/- Discount Rs. 100/- on what amount GST to be levied?
13 July 2017
1 Room tariff after discount is less than 1000 GST not applicable.
2 GST applicable on Rs 1100.
2 GST applicable on Rs 1100.
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13 July 2017
Discounts will be treated differently under GST. Discounts given before or at the time of supply will be allowed as deduction from transaction value.
Case 1: GST not applicable.
Case 2: GST will be levied on Rs. 1100.
Case 1: GST not applicable.
Case 2: GST will be levied on Rs. 1100.
13 July 2017
Discounts will be treated differently under GST. Discounts given before or at the time of supply will be allowed as deduction from transaction value.
Case 1: GST not applicable.
Case 2: GST will be levied on Rs. 1100.
Case 1: GST not applicable.
Case 2: GST will be levied on Rs. 1100.
13 July 2017
I got a different answer from another expert. He says if after discount the tariff comes below Rs. 1000/-, say for example Rs. 900/- then we have to levy GST on Rs. 900/- at 12%. Please clarify
13 July 2017
I got a different answer from another expert. He says if after discount the tariff comes below Rs. 1000/-, say for example Rs. 900/- then we have to levy GST on Rs. 900/- at 12%. Please clarify
13 July 2017
GST applicable on:-
(i) renting of rooms where charges are Rs 1000/- or more per day.
(i) renting of rooms where charges are Rs 1000/- or more per day.
13 July 2017
Levy GST on Rs. 900/- at 12% is absurd and no where I have seen such instruction
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13 July 2017
His contention was this:
To decide the rate of GST, only the base tariff before discount should be considered.
To decide the rate of GST, only the base tariff before discount should be considered.
13 July 2017
Ask him for any notification on this. In the exemption schedule for services it is stated as (i) renting of rooms where charges are Rs 1000/- or more per day.
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13 July 2017
Definitely. Will checkup and come back
17 July 2017
Dear meenakashi....
SEETHARAMAN sir is always right ....
SEETHARAMAN sir is always right ....
Message likes :
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17 July 2017
Thank you Seetharaman Sir. Will take your stand
17 July 2017
GST on Room Tariff basis not after discount .
18 July 2017
Any specific notification or clarification issued?
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