Page 49 - CA Final GST

Badlani Classes

Working Note: Services by a person by way of renting of precincts of a religious place
meant for general public, owned or managed by an entity registered as a charitable or
religious trust under Section 12AA of the Income-tax Act, 1961 are exempt. However,
this exemption shall not apply to,-
(i) renting of rooms where charges are `1,000 or more per day;
(ii) renting of premises, community halls, kalyanmandapan or open area, and the like
where charges are `10,000 or more per days;
(iii) renting of shops or other spaces for business/commerce where charges are `10,000 or
more per month.
EXEMPTIONS : Art, Culture or Sport
Services by way of training or coaching in recreational activities relating to-
(c) arts or culture, or
(d) sports by charitable entities registered under section 12AA of the Income-tax Act.
EXEMPTIONS : Public Libraries
Services of public libraries by way of lending of books, publications or any other
knowledge-enhancing content or material.
EXEMPTIONS : Public Conveniences
Services by way of public conveniences such as provision of facilities of bathroom,
washrooms, lavatories, urinal or toilets.
EXEMPTIONS : Hotel, inn etc
Services by a hotel, inn, guest house, club or campsite, by whatever name called, for
residential or lodging purposes, having declared tariff of a unit of accommodation below
Rs.1,000 per day or equivalent.
GST Rates :
Renting of hotels, inns, guest houses, clubs, campsites or other @ 12%
commercial places meant for residential or lodging purposes having With ITC
room tariff `1,000 and above but less than `2500 per room per day
Renting of hotels, inns, guest houses, clubs, campsites or other @ 18%
commercial places meant for residential or lodging purposes where With ITC
room tariff of ` 2,500/ and above but less than `7,500/- per room per day
Bundled service by way of supply of food or any other article of human @ 18%
consumption or any drink, in a premises (including hotel, convention With ITC
center, club, pandal, shamiana or any other place, specially arranged for
organizing a function) together with renting of such premises
Accommodation in hotels including 5 star and above rated hotels, inns, @ 28%
guest houses, clubs, campsites or other commercial places meant for With ITC
residential or lodging purposes, where room rent is `7,500/- and above
per night per room

Que Will GST be charged on actual tariff or declared tariff for accommodation services?

Ans : Rate as per declared tariff Applicable Declared or published tariff is relevant
only for determination of the tax rate slab. GST will be payable on the actual amount
charged (transaction value).
Que Where will the declared tariff be published?
Page48

Central Goods & Services Tax Act, 2017