Respected Experts,
Kindly guide some important notes on GST of hotels restaurant and lodge..
It is a service under GST act
whatever u provide incld. food, everything is charged as service
5 Replies
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 11 February 2020
As per Notification 12/2017 CT , hotel & lodge accomodation charges upto 1000/- is Exempted .
As per Notification 46/2017 CT rate :
Restaurants without ITC, charge 5%
Restaurants in hotel where room tariff is 7500/- or more , GST is 18% with full ITC
As per Notification 20/2019 CT (R)
Supply of „hotel accommodation‟ having value of supply
of a unit of accommodation above Rs.1000/- but less than or equal to Rs. 7500/- per unit per day the GST Rate is 12% with ITC.
Above 7500/- it's 18% per unit per day
As per Notification 46/2017 CT rate :
Restaurants without ITC, charge 5%
Restaurants in hotel where room tariff is 7500/- or more , GST is 18% with full ITC
As per Notification 20/2019 CT (R)
Supply of „hotel accommodation‟ having value of supply
of a unit of accommodation above Rs.1000/- but less than or equal to Rs. 7500/- per unit per day the GST Rate is 12% with ITC.
Above 7500/- it's 18% per unit per day
Spurto Consultancy Services
(Consultant)
(1891 Points)
Replied 11 February 2020
Restaurants are required to pay GST at a concessional rate of 5% on the turnover under Composition Scheme subject to specified conditions restrictions. They cannot claim any ITC.
Standalone Restaurants - 5% without ITC
Standalone outdoor catering services - 5% without ITC
Restaurants within hotels (Where room tariff is less than Rs 7,500) - 5% without ITC
Restaurants within hotels (Where room tariff is more than or equal to Rs 7,500) - 18% with ITC
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