Decisions taken by the GST Council in respect of GST rates on Certain Services and GST rates on supply of lottery
GST
Dated:- 19-6-2017
Decisions taken by the GST Council in the 17th meeting – 18 June 2017
I. Decisions with respect to GST rates for Services
1. It has been decided in respect of the service of transport of goods by a vessel that GST rate of 5% will be available with ITC in respect of input services and GST paid on ships, vessels including bulk carriers and tankers.
2. It has been decided that accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff is ₹ 2500/- and above but less than ₹ 7500/- per room per d
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in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India
5% with ITC of input services and ITC of GST paid on ships, vessels including bulk carriers and tankers
24
Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff is ₹ 2500/ and above but less than ₹ 7500/- per room per day
18% With Full ITC
31
Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel
18% With Full ITC
32
Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites
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