Sandeep Ahuja & Co.

Established in the year 1986, we are a leading chartered accountancy firm based in Delhi & NCR rendering comprehensive professional services which include statutory audit, internal audit, direct tax, transfer pricing, GST, bank audit, propriety audit, cost accounting, internal financial controls and risk advisory.

Friday, July 14, 2017

Hotels and Restaurants under GST

GST Rates for Hotels and Restaurants

Hotels

· Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room tariff per room per day:

Rs.1000 and above but less than Rs.2500 - 12% with full ITC.
Rs. 2500 and above but less than Rs. 7500 - 18% with full ITC.

· Accommodation 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 full ITC.

· 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 - 18% with full ITC.

Restaurants

· 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 full ITC

· Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year - 18% with full ITC

· Supply of Food/drinks in restaurant having licence to serve liquor - 18% with full ITC

· Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel - 18% with full ITC

- Compiled by Kashika Ahuja

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