| 1 | Services by way of renting of residential dwelling for use as residence is NIL rated as per Sl No. 12 of NN 12/2017 |
| 2 | As per Sl No. 13(b) of NN 12/2017
Services by a person by way of- (b) renting of precincts of a religious place meant for general public, owned or managed by Ø an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or Ø a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or Ø a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act is NIL rated
Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are one thousand rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, and the like where charges are ten thousand rupees or more per day; (iii) renting of shops or other spaces for business or commerce where charges are ten thousand rupees or more per month |
| 3 | Meaning of declared tariff [In Sl No. 7(ii),(vi),(vii) of NN 11/2017 and Para 2(w) of NN 12/2017
“declared tariff” includes Ø charges for all amenities provided in the unit of accommodation (given on rent for stay) Ø like furniture, air conditioner, refrigerators or any other amenities, Ø but without excluding any discount offered on the published charges for such unit.
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| 4 | Hotel with declared tariff < Rs. 1000/- per day :[Sl No. 14 of NN 12/2017]
Ø Services by a hotel, inn, guest house, club or campsite, by whatever name called, Ø for residential or lodging purposes, Ø having declared tariff of a unit of accommodation Ø below one thousand rupees per day or equivalent.
Is exempt as per Sl. No. 14 of Notificaiton 12/2017-CTR
Service tax was also exempt. |
| 5 | Hotel with declared tariff => Rs. 1000/- per day but <Rs. 2500:Heading 9963[Sl. No. 7(ii) of N/N 11/2017-CTR]
Ø Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places Ø meant for residential or lodging purposes Ø having declared tariff of a unit of accommodation of one thousand rupees and above but less than two thousand five hundred rupees per unit per day or equivalent.
GST Rate is 12%
In service tax rate was 60% of 15%= 9% as per NN 26/2012
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| 6 | Hotel with declared tariff => Rs. 2500/- per day but <Rs. 7500:Heading 9963[Sl. No. 7(vi) of N/N 11/2017-CTR]
Ø Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places Ø meant for residential or lodging purposes Ø having declared tariff of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent.
GST Rate is 18% In service tax rate was 60% of 15%= 9% as per NN 26/2012
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| 7 | Hotel with declared tariff => Rs. 7500/- per day:Heading 9963[Sl. No. 7(viii) of N/N 11/2017-CTR]
Ø Accommodation in hotels including five star hotels, inns, guest houses, clubs, campsites or other commercial places Ø meant for residential or lodging purposes Ø having declared tariff of a unit of accommodation of seven thousand and five hundred rupees and above per unit per day or equivalent.
GST Rate is 28% |
| 8 | Accommodation, food and beverage services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above is taxable @ 18% as per Sl. No. 7(ix) of N/N 11/2017-CTR |