{"id":15929,"date":"2019-01-05T15:08:00","date_gmt":"2019-01-05T09:38:00","guid":{"rendered":""},"modified":"2019-01-05T15:08:00","modified_gmt":"2019-01-05T09:38:00","slug":"faq-for-gst-on-tourism-consumers-dated-07-07-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=15929","title":{"rendered":"FAQ for GST on Tourism Consumers dated 07-07-2017"},"content":{"rendered":"<p>FAQ for GST on Tourism Consumers dated 07-07-2017<br \/>General FAQ on GST &#8211; GST Frequently Asked Questions (FAQs)<br \/>GST<br \/>Q. &#8211; What rates will be applicable for accommodation in various hotels\/guest houses\/inns, etc. in India?<br \/>\nAns. &#8211; 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 :<br \/>\nS. No.<br \/>\nDeclared Tariff (per unit per day)<br \/>\nGST rates applicable<br \/>\n1<br \/>\nLess than &#8377; 1000<br \/>\nNil<br \/>\n2<br \/>\n&#8377; 1000 and above but less than &#8377; 2500<br \/>\n12%<br \/>\n3<br \/>\n&#8377; 2500 and above but l<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/manuals?id=1748\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>er day and 40% discount is available on the same, then GST rate of 28% (for tariff of &#8377; 7500\/- and above) will be applicable on &#8377; 6000\/- i.e. on the actual tariff charged. Therefore, the actual billing amount will be &#8377; 6000\/- + (28% of 6000) = &#8377; 7680\/-<br \/>\nQ. &#8211; What rates will be applicable for restaurants?<br \/>\nAns. &#8211; Supply of Food\/Drinks in Restaurants will be charged as per the rates given in the following table :<br \/>\nS. No.<br \/>\nDescription<br \/>\nGST rates applicable<br \/>\n1<br \/>\nFood\/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<br \/>\n12%<br \/>\n2<br \/>\nFood\/drinks in restaurant having licence to serve liquor<br \/>\n18%<br \/>\n3<br \/>\nFood\/drinks in restaurant hav<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/manuals?id=1748\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>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.<br \/>\n(Source : Schedule of rates for services, Notification No. 11\/2017-Central Tax (Rate), dated June 28th, 2017)<br \/>\nQ. &#8211; What rates will be applicable for travel by air?<br \/>\nAns. &#8211; The GST rates applicable on air tariffs are as below :<br \/>\nS. No.<br \/>\nDescription<br \/>\nGST rates applicable<br \/>\n1<br \/>\nTravel by economy class<br \/>\n5%<br \/>\n2<br \/>\nTravel by other than economy class<br \/>\n12%<br \/>\n(Source : Schedule of rates for services)<br \/>\nQ. &#8211; What rates will be applicable for travel by railways\/other modes of public transport?<br \/>\nAns. &#8211; The GST rates applicable on train tariffs and other<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/manuals?id=1748\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>FAQ for GST on Tourism Consumers dated 07-07-2017General FAQ on GST &#8211; GST Frequently Asked Questions (FAQs)GSTQ. &#8211; What rates will be applicable for accommodation in various hotels\/guest houses\/inns, etc. in India? Ans. &#8211; The GST rates applicable for accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=15929\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;FAQ for GST on Tourism Consumers dated 07-07-2017&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15929","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15929","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15929"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15929\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15929"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15929"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15929"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}