Page 201 - GSTL_7th May 2020_Vol 36_Part 1

2020 ] IN RE : MANGALDAS MEHTA AND CO. LIMITED 159
iff Group/Heading) for the supply of the ‘Passenger
transport services’ shall be 9964 12.
(d) The supplies of services of ‘Laundry’ and ‘Heritage walk’
shall be taxable under ‘Other services n.e.c.’. The appli-
cant is liable to pay GST @ 18% with ITC on amount
collected for services of laundry and heritage walk
from guest under ‘Other services n.e.c.’. The HSC code
(Tariff Group/Heading) for these services shall be
9997 99.
Question-2 : If the answer to query No. 1 results in liability to pay GST
as in tariff being lesser than Rs. 7,500/-, whether the appli-
cant will be liable to pay 5% GST on restaurant services to
the guest who stays at hotel as well as to any outsider who
comes just to eat at the restaurant and not 18% GST in
terms of Notification No. 46/2017-CGST (Rate)?
Answer : As mentioned above, declared or published room tariff is
relevant only for determination of the tax rate slab. In case
the Restaurant situated in a hotel premises having declared
room tariff of less than Rs. 7500/- per unit per day, M/s.
Mangaldas Mehta and Co. Limited (GSTIN-
24AAACM4217CIZ5) will be liable to pay GST @ 5% with-
out ITC on restaurant services to the guest who stays at
hotel as well as to any outsider who comes just to eat at the
restaurant. If declared tariff of any unit of accommodation
of Rs. 7500/- and above per unit per day or equivalent,
applicant is liable to pay GST @18% on amount charged for
restaurant services to the guest who stays at hotel as well
as to any outsider who comes just to eat at the restaurant.
Question-3 : If the applicant is charging money towards room stay,
breakfast, airport pickup and drop, as well as extra bed
plus meals i.e. the package covers everything and individ-
ual value is not assigned at the time of booking but when
invoice is given to the customer there is a specific mention
of each item and separate value assigned to each service,
and the sum total exceeds Rs. 7,500/-, what would be the
liability of GST i.e. the price offered to customer represents
a package offering a bouquet of services?
Answer : Declared or published room tariff is relevant only for de-
termination of the tax rate slab in respect of the ‘Supply of
Accommodation, food and beverage services'. If declared
tariff of any unit of accommodation of Rs. 7500/- and
above per unit per day or equivalent, M/s. Mangaldas
Mehta and Co. Limited (GSTIN-24AAACM4217CIZ5) is
liable to pay GST @ 28% on amount charged for room stay,
extra bed (including service charges) from guest under
service category of ‘Supply of Room or unit accommodation
services by hotels’ Further, the applicant is liable to pay GST
GST LAW TIMES  7th May 2020  201