FAQ for GST on Tourism Consumers dated 07-07-2017
General FAQ on GST – GST Frequently Asked Questions (FAQs)
GST
Q. – What rates will be applicable for accommodation in various hotels/guest houses/inns, etc. in India?
Ans. – The GST rates applicable for accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes will depend upon the tariff per unit per day declared by the respective accommodation establishment. The slabs of GST rates applicable are given in the table below :
S. No.
Declared Tariff (per unit per day)
GST rates applicable
1
Less than ₹ 1000
Nil
2
₹ 1000 and above but less than ₹ 2500
12%
3
₹ 2500 and above but l
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er day and 40% discount is available on the same, then GST rate of 28% (for tariff of ₹ 7500/- and above) will be applicable on ₹ 6000/- i.e. on the actual tariff charged. Therefore, the actual billing amount will be ₹ 6000/- + (28% of 6000) = ₹ 7680/-
Q. – What rates will be applicable for restaurants?
Ans. – Supply of Food/Drinks in Restaurants will be charged as per the rates given in the following table :
S. No.
Description
GST rates applicable
1
Food/Drinks in restaurant not having the facility of air conditioning or central heating at any time during the year and not having the license to serve liquor
12%
2
Food/drinks in restaurant having licence to serve liquor
18%
3
Food/drinks in restaurant hav
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ition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as IPL and the likes, GST rate of 28% will be applicable.
(Source : Schedule of rates for services, Notification No. 11/2017-Central Tax (Rate), dated June 28th, 2017)
Q. – What rates will be applicable for travel by air?
Ans. – The GST rates applicable on air tariffs are as below :
S. No.
Description
GST rates applicable
1
Travel by economy class
5%
2
Travel by other than economy class
12%
(Source : Schedule of rates for services)
Q. – What rates will be applicable for travel by railways/other modes of public transport?
Ans. – The GST rates applicable on train tariffs and other
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