Goods and Services Tax – 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 day shall attract GST rate of 18% with full ITC. 3. Accommodation in hotels including 5 star and above
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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 or other commercial places meant for residential or lodging purposes, where room rent is ₹ 7500/- and above per
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