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gst on extra bed in hotels

07 July 2017

the room tariff of the hotel is 2400/- which makes the GST liability 12%. if the guest asks for extra bed for extra person charged at 500/- what will then the GST rate applied be on 2900? at 12% or 18%(for room rent ranging from 2500 to 7500 bracket)

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4 Replies

RAMESH D MODI (Proprietor) (4869 Points)
Replied 07 July 2017

I think 18% should be charged as no such clearification in notification

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CA ramesh (CA) (131 Points)
Replied 10 August 2017

Tariff means the rent fixed for the room . Extra bed charges should not be considered as a part of basic tariff and hence it should be charged on the tariff fixed for a room. and the extra bed would get charged at the same rate as that for the room

sitanshu Kaul (General Manager) (24 Points)
Replied 19 September 2017

So far as my knowledge says the GST on extra bed should deped upon the declaired teriff of the particular room of the hotel.

For example if the room declared tariff is 4500 and you have sold the room for 4000/- CPAI on tripple occupancy and divided breakfast by 750/- for three persons and extra bed for 750/- and room for 2500/-. Then in that case your delared tariff on that room is 4500/- so that tax will be 18% accumulative.

i.e. room tariff 2500/-

Breakfast 750 for three

Extra bed 750

GST 18% 720/-

Total 4720/-