mathan kumar (accountant) (40 Points)
19 July 2023
Hello sir/madam,
After 18-07-2022 the tax rate 12% applicable on hotels,clubs,guest houses,and inns for room rent Rs.1 to Rs.1000 for one day.
My question is whether the same condition applies to hostels,pandals,tents,camp services?
My second question is which rate is applicable for hostels,pandals,tents,camps? 12% or 28%?
Thank you.
Rajendra Prasad
(Employee Private)
(1846 Points)
Replied 19 July 2023
As per my knowledge, as per Notification No.11/2017-Central Tax Rate and further amendments there on, the applicable GST % on Accommodation charges less than or equal to Rs.7,500/- per day is 12%, and above Rs.7,500/- per day shall apply 18%. This will apply to all accommodation services.
mathan kumar
(accountant)
(40 Points)
Replied 19 July 2023
Thank you sir for your response.. Here is another question, in the case of food and beverage services, food service provided within hotel accommodation( example, catering services) where room rent is chargeable more than Rs.7500 per day, then that food will be taxable at 18% instead of 5%. So we can take hostels,tents,and pandals will fall under “hotel accommodation” ?
Rajendra Prasad
(Employee Private)
(1846 Points)
Replied 19 July 2023
Showing food charges separately and charging 5% of GST is a good practice.
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