Question
What is GST rate for Hotel including lodging and food and alcohol drink
Answer
GST rates for hotel including lodging and food are specified in Notification No. 11/2017 Central tax rate as reprodused below
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7.Heading 9963 (Accommodation, food and beverage services) |
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(i) Supply, by way of or as part of any
service, of goods, being food or any other article for human consumption
or any drink, provided by a restaurant, eating joint including mess,
canteen, whether for consumption on or away from the premises where such
food or any other article for human consumption or drink is supplied,
other than those located in the premises of hotels, inns, guest houses,
clubs, campsites or other commercial places meant for residential or
lodging purposes having declared tariff of any unit of accommodation of
seven thousand five hundred rupees and above per unit per day or
equivalent. Explanation 1.- This item includes such supply at a canteen, mess, cafeteria or dining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such supply is not event based or occasional. Explanation 2.- This item excludes the supplies covered under item 7 (v). Explanation 3.- 'declared tariff' includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.] |
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Provided that credit of input tax charged on goods and services used in supplying the service has not been taken |
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(iii)
Supply, by way of or as part of any service or in any other manner whatsoever,
of goods, being food or any other article for human consumption or any drink,
where such supply or service is for cash, deferred payment or other valuable
consideration, provided by a restaurant, eating joint including mess, canteen,
whether for consumption on or away from the premises where such food or any
other article for human consumption or drink is supplied, located in the
premises of hotels , inns, guest houses, clubs, campsites or other commercial
places meant for residential or lodging purposes having declared tariff of any
unit of accommodation of seven thousand five hundred rupees and above per unit
per day or equivalent. Explanation. - 'declared tariff' includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.] |
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(Reply dt.26/12/2018)