Page 198 - GSTL_7th May 2020_Vol 36_Part 1

156 GST LAW TIMES [ Vol. 36
ied on the entire amount charged, for room stay plus service charges and extra
bed, from the guest/customer. The HSC code (Tariff Group/Heading) for the
supply of Room or unit accommodation services by hotel shall be 9963 11. Ac-
cording to declared room tariff, the rate of GST for said services will be as under :
(1) Declared Room Tariff up to Rs. 999/- : GST @ NIL [Remark - No
ITC].
(2) Declared Room Tariff from Rs. 1000/- up to Rs. 2499/- : GST @ 12%
[ITC allowed].
(3) Declared Room Tariff from Rs. 2500/- up to Rs. 7499/- : GST @ 18%
[ITC allowed].
(4) Declared Room Tariff from Rs. 7500/- and above : GST @ 28% [ITC
allowed].
‘Supply of food and beverage services by restaurants in hotel premises’ :
12. From the above, we also find that GST Rate for ‘Supply of food and
beverage services by restaurants in hotel premises’ would also be determined
according to declared tariff for the room, and GST at the rate so determined
would be levied on the amount separately charged, for services of breakfast, lunch
& dinner, from the guest/customer. The HSC code (Tariff Group/Heading) for
the ‘supply of food and beverage services by restaurants in hotel premises’ shall
be 9963 32. According to declared room tariff, the rate of GST for said services
will be as under :
(1) Restaurants in hotel premises having room tariff of less than
Rs. 7500/- per unit per day will attract GST of 5% without ITC.
(2) Restaurants in hotel premises having room tariff of Rs. 7500/- and
above per unit per day (even for a single room) will attract GST of
18% with full ITC.
‘Passenger transport services’ :
13. We further find that the Notification No. 11/2017-Central Tax
(Rate) dated, 28-6-2017, as amended and Notification No. 11/2017-State Tax
(Rate), dated 30-6-2017, as amended provides different rates for different types of
services under ‘Passenger transport services’ of Heading 9964. The part of the Sr.
No. 8 of the Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017, as
amended, relevant for examining the present issue, is as follows :

Sl. Chapter, Section Description of Service Rate Con-
No. or Heading (per dition
cent.)
(1) (2) (3) (4) (5)
8 Heading 9964 (i) ---------------; 9 -
(Passenger (ii) ---------------;
transport (iii) ---------------;
services)
(iv) ---------------;
(v) ---------------;
(vi) ---------------;
(vii) Passenger Transport ser-
vices other than (i), (ii), (iii), (iv),
(v), & (vi) above.

GST LAW TIMES  7th May 2020  198