The rent of these rooms is less than Rs. 1000 per day
•GST Exemption The Rent on Community Halls or an open area is charged Rs. 10,000 or less per day.
•The rent of shops and other spaces for business is less than Rs 10,000 per month
this limits is applicable to single person or aggregate( multiple person) in a day
GST Rates applicable for Hotel Accommodation and Restaurants
| Realised amount per room/person per night | GST Rates |
|---|---|
| Less than Rs.1,000 | 0% |
| Rs.1,000 – Rs.2,499 | 12% |
| Rs.2,500 – Rs.7,499 | 18% |
| Rs.7,500 and above | 28% |
CAclubindia
