Page 200 - GSTL_7th May 2020_Vol 36_Part 1

158 GST LAW TIMES [ Vol. 36
The rate of GST for other distinguished service provided
by M/s. Mangaldas Mehta and Co. Limited (GSTIN-
24AAACM4217CIZ5) shall be determined according to the
respective entries of the Notification No. 11/2017-Central
Tax (Rate), dated 28-6-2017, as amended. In present facts of
the case, service-wise tax liability under GST will be as un-
der :
(a) GST Rate for the ‘Supply of Room or unit accommodation
services by hotels’ would be determined according to
declared tariff for the room, and GST at the rate so de-
termined would be levied on the entire amount
charged, for room stay plus service charges and extra bed
charges, from the guest/customer. The HSC code (Tar-
iff Group/Heading) for the ‘Supply of Room or unit
accommodation services by hotel’ shall be 9963 11.
According 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].
(b) GST Rate for ‘Supply of food and beverage services by res-
taurants 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 & din-
ner, 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 :
(i) Restaurants in hotel premises having room tariff of
less than Rs. 7500/- per unit per day will attract
GST of 5% without ITC.
(ii) 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.
(c) The supplies of the services of ‘Airport pickup and drop’
shall be taxable under ‘Passenger transport services’. The
applicant is liable to pay GST @ 18% with ITC on air-
port pickup and drop charges collected from guest
under ‘Passenger transport services’. The HSC code (Tar-
GST LAW TIMES  7th May 2020  200