ROOM ACCOMODATION SERVICES
Rate of Tax under GST
Services by a hotel, inn, guest house, club
or campsite, by whatever name called, for residential or lodging purposes,
having declared tariff of a unit of accommodation less than one thousand
rupees per day or equivalent
of hotels, inns, guest houses, clubs, campsites or other commercial places
meant for residential or lodging purposes having room tariff Rs.1000 and
above but less than Rs.2500 per room per day
18% with ITC Credit.
in hotels including 5 star and above rated hotels,
inns, guest houses, clubs, campsites or other commercial
places meant for residential or lodging
purposes, where room rent is Rs 7500/- and above per night per room.
28% with ITC Credit.
SERVING OF FOODS AND LIQUOR IN RESTRURANTS
AND IN ROOM DINING
Supply of Food/drinks in restaurant not having facility of
air-conditioning or central heating at any time during the year and not
having licence to serve liquor.
12% with ITC Credit.
of Food/drinks in restaurant having licence to serve liquor.
18% with ITC Credit.
Food/drinks in restaurant having facility of air-conditioning or central
heating at any time during the year.
Supply of Food in
Supply of Food/drinks in air-conditioned restaurant in 5-star
or above rated Hotel
Point to be Noted:
of Alcoholic drinks will be outside the preview of GST and local sales tax or
VAT shall be applied on the same.
It is advisable for the hotel to issue the
separate bills for alcoholic drinks and foods
RENT A CAB
Rent a cab (If fuel cost is borne
by the service provider)
5% with No ITC. ITC shall be available if cab
is booked from other cab operator.
Rent a cab (If fuel cost is borne by the service recipient)
Bundled service by way of supply of food or any other
article of human consumption or any drink, in a premises (including hotel,
convention center, club, pandal, shamiana or any other place, specially
arranged for organizing a function) together with renting
of such premises.
FORIEGN CURRENCY EXCHANGE SERVICES
In case of currency exchange to its guest
18% with ITC Credit, but valuation shall be
done as per valuation rules
Value of Currency Involved (in INR)
0 to 1,00,000/-
1% or Rs. 250/- whichever is higher.
1,00,001/- to 10,00,000/-
10,00,00/- and above
5,000/-+0.10% or Rs. 60,000/- whichever is
SUPPLY OF PACKED FOOD IN MINI BAR
Supply of packed food in mini bar
Rate shall be as per product rate.
Renting out the premises for events,
conferences and other services
Renting out the premises for events, conferences
Laundry services, Business support, Telecommunication
services like telephone, fax, wifi , Beauty , Gymnasium services , Club
Any time for more information on gst kindly log on to www.gstonline.in or call our expert at
Introduction: The Indian tourism and hospitality industry has emerged as one of the key drivers of growth among the services sector in India. Tourism in India has significant potential considering the rich cultural and historical heritage, variety in ecology, terrains and places of natural beauty spread across the country. With the increase in tourism hospitality industry has the vital role to attract the foreign tourist. With the implementation of GST, it is important to know the provisions that will affect the hotel industry.
1. Room accommodation services.
2. Serving of foods and liquor in restaurant and in room.
4. Mandap keeper.
5. Banking and financial services like foreign currency exchange.
6. Supply of packed food items as mini bar.
7. Renting out the premises for events, conferences etc.
9. Laundry services.
10. Business support services.
11. Telecommunication services like telephone, fax, wifi.
12. Beauty parlour
13. Gymnasium services.
14. Club Facility.
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