Gst on hotel

Dilip Datta Choudhury (Tax Practioner/Consultant) (84 Points)

21 May 2019

Yearly turnover below Rs.40 Lakhs & room charged Rs.900/- per day in a Hotel Business. Can this assessee fall under GST? Please advise.

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3 Replies

Sabita Sahoo (622 Points)
Replied 21 May 2019

As it is supply of service and threshold limit is 20 lakh,the assessee is required to take registration under gst.

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CA Haritha Komma (Chartered Accountant) (1147 Points)
Replied 21 May 2019

Services by a hotel where value of supply per day is <1000/day is exempted.

Further, as per section 23 of CGST Act, 2017, a person who is exclusively providing exempted supplies is not liable to get registered under GST.

Hence, if 100% of the TO is exempted as per above, no need to get registration..

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pritesh (CA Final student) (7101 Points)
Replied 21 May 2019

you are dealing only in excempted service then not required to register under gst irrespective of turnover limit

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