itc claim

where an inward supply of goods or services or both is used by a registered for making an outward taxable supply, then ITC is available
-if you pay gst on inward supply (purchase) of goods or services and pay gst on outward supply (sale) of same goods or services then you can get itc - hotel business covered under itc scheme

if wrong please correct

i think there is only 2 rate that is 18% nd 5%

12 % rate has been abolished.
pls check one tym.

Hotel means Accommodation & Food(Restaurant)

Supply of food in Restaurant will 5% Without GST (As per Notification 46 /2017 CT (r) , )
Except Restaurants in hotel where room tariff is 7500/- or more , charge 18% with full ITC

And As per Notification 13/2018 CT (r) :
The GST on Hotel room rent will be charge on Trnasaction value Not on Declare Tariff Rate

GST Rates for Hotel (As per Transaction Value)
Upto 1000/ Its Nil
1000 to 2500 its 12%
2500 to 7500 its 18%
above 7500 its 28 %

Hence You can claim credit only on ITC attributed to inward supply in regard to Renting of Rooms


**Take the Credit According to Rule 42

but hotel accommodation Gst I8% highest limit

NO ... ITS 28% ON ROOM RENT ABOVE 7499/-