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Not star rating but tariff to decide tax rate; Rs. 7500 tariff to attract 18% GST rate

By TIOL News Service

NEW DELHI, JULY 18, 2017: REPORTS have been received expressing doubts whether 5-star Hotels are liable to pay GST @ 28% irrespective of the declared tariff of a unit of accommodation.

In this context, it is hereby clarified that accommodation in any hotel, including 5-star hotels, having a declared tariff of a unit of accommodation of less than INR 7500 per unit per day, will attract GST @ 18%. Star rating of hotels is, therefore, irrelevant for determining the applicable rate of GST.


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