{"id":3588,"date":"2018-01-09T11:43:51","date_gmt":"2018-01-09T06:13:51","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=3588"},"modified":"2021-12-26T07:41:49","modified_gmt":"2021-12-26T02:11:49","slug":"hotel-industry-under-goods-and-services-tax","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/hotel-industry-under-goods-and-services-tax\/","title":{"rendered":"Hotel industry &#038; food industry under gst"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6ac0298f95332\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6ac0298f95332\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/hotel-industry-under-goods-and-services-tax\/#HOTEL_INDUSTRY_FOOD_INDUSTRY_UNDER_GOODS_AND_SERVICES_TAX\" >HOTEL INDUSTRY &amp; FOOD INDUSTRY UNDER GOODS AND SERVICES TAX<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/hotel-industry-under-goods-and-services-tax\/#AVAILABILITY_OF_INPUT_TAX\" >AVAILABILITY\u00a0OF INPUT TAX<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/hotel-industry-under-goods-and-services-tax\/#GST_RATES_APPLICABLE_ON_HOTELS\" >GST RATES APPLICABLE ON HOTELS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/hotel-industry-under-goods-and-services-tax\/#Bundled_service\" >Bundled service<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/hotel-industry-under-goods-and-services-tax\/#What_will_be_the_rate_%E2%80%93_In_case_of_the_hotel_provide_a_discount_on_tariff_value\" >What will be the rate &#8211; In case of the hotel provide a discount on tariff value<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/hotel-industry-under-goods-and-services-tax\/#Returns_required_for_the_Hotel_industry\" >Returns required for the Hotel industry<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/hotel-industry-under-goods-and-services-tax\/#Composition_scheme\" >Composition scheme<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/hotel-industry-under-goods-and-services-tax\/#No_ITC_on_business_promotion_expenses_and_canteen_services_incurred\" >No ITC on business promotion expenses and\u00a0 canteen services incurred<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/carajput.com\/blog\/hotel-industry-under-goods-and-services-tax\/#Reasons_for_the_Movement_of_Goods_under_the_GST\" >Reasons for the Movement of Goods under the GST<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/carajput.com\/blog\/hotel-industry-under-goods-and-services-tax\/#Impact_of_Goods_and_Service_Tax_on_Hotel_Industry\" >Impact of Goods and Service Tax on Hotel Industry<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/01\/images-23.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10512\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/01\/images-23.jpg\" alt=\"\" width=\"800\" height=\"365\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/01\/images-23.jpg 307w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/01\/images-23-300x137.jpg 300w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/a><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"HOTEL_INDUSTRY_FOOD_INDUSTRY_UNDER_GOODS_AND_SERVICES_TAX\"><\/span><span style=\"color: #000080;\">HOTEL INDUSTRY &amp; FOOD INDUSTRY UNDER GOODS AND SERVICES TAX<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Goods and Service Tax (GST) is a destination-based consumption tax which is a levy of tax on all goods and services with the objective of expanding the tax base through a wide coverage of economic activities,\u00a0 reduction of exemptions, mitigating the cascading effect, enable better compliance, etc. thereby resulting into formation of the common national market for goods and services.<\/li>\n<li>Under GST, all tax invoices raised contain an HSN Code or SAC code for the respective goods or services supplied. Hotels and restaurants would have to use SAC Code.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"AVAILABILITY_OF_INPUT_TAX\"><\/span><span style=\"color: #000080;\"><b>AVAILABILITY<\/b><strong>\u00a0OF INPUT TAX<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The tourism and hospitality industry will find it easier to claim and avail input tax credit (ITC) and will get full ITC on their inputs.<\/li>\n<li>Before GST, the tax paid on inputs (raw edibles for food, cleaning supplies etc.) could not be adjusted against the output without any complications. However, this will become easier in the GST regime.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"GST_RATES_APPLICABLE_ON_HOTELS\"><\/span><span style=\"color: #000080;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/Application of GST on Contribution By RWA Members\">GST<\/a> RATES APPLICABLE ON HOTELS <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The GST rate applicable for hotels, inns, guest houses, clubs, campsites or other places for temporary stay would depend on the type of facility, star rating and room rent per day charged.<\/p>\n<table style=\"height: 226px;\" width=\"786\">\n<tbody>\n<tr>\n<td width=\"312\"><span style=\"color: #000080;\"><strong>Tariff per night<\/strong><\/span><\/td>\n<td width=\"312\"><span style=\"color: #000080;\"><strong>Gst rate<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"312\">Less than INR 1000<\/td>\n<td width=\"312\">NO TAX<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">MORE THAN INR 1000 BUT LESS THAN INR 2500<\/td>\n<td width=\"312\">12%<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">MORE THAN INR 2500 BUT LESS THAN INR 7500<\/td>\n<td width=\"312\">18%<\/td>\n<\/tr>\n<tr>\n<td width=\"312\">MORE THAN INR 7500<\/td>\n<td width=\"312\">28%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Bundled_service\"><\/span><span style=\"color: #000080;\"><strong>Bundled service<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>18% GST rate is applicable on bundled service by way of supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) together with renting of such premises.<\/p>\n<p><span style=\"color: #000080;\"><strong>The rate for amusement park <\/strong><\/span><\/p>\n<p>For entertainment events and amusement facilities &#8211; a GST rate of 28 % will be applicable.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"What_will_be_the_rate_%E2%80%93_In_case_of_the_hotel_provide_a_discount_on_tariff_value\"><\/span><span style=\"color: #000080;\"><strong>What will be the rate &#8211; In case of the hotel provide a discount on tariff value <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The GST rates applicable on all accommodation establishments (hotels, inns, guest houses, clubs, campsites, or other commercial places meant for residential or lodging purposes) depends on the declared tariff per unit per day by the respective establishment.<\/li>\n<li>If a discount is provided, then the slab of GST rate applicable (as per the table above) will remain the same, however, the rate would be charged on the actual tariff charged.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Returns_required_for_the_Hotel_industry\"><\/span><span style=\"color: #000080;\"><strong>Returns required for the Hotel industry<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #ff9900;\"><strong>GSTR-1<\/strong><\/span><\/p>\n<p><span style=\"color: #ff9900;\"><strong>For turnover up to Rs. 1.5 cr. (file quarterly)<\/strong><\/span><\/p>\n<p>Period \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dates<\/p>\n<p>Jul-Sep\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 10th January<\/p>\n<p>Oct-Dec\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 15 February<\/p>\n<p>Jan-Mar\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 30 April<\/p>\n<p>The last date for filing of Monthly return in FORM GSTR-1 for July-September, for Registered persons having Aggregate turnover of up to 1.5 crore,\u00a0 has been extended to 10th January, from the earlier due date of 31st December,<\/p>\n<p><span style=\"color: #ff9900;\"><strong>For the turnover of more than Rs 1.5 cr. (file monthly)<\/strong><\/span><\/p>\n<p><span style=\"color: #ff9900;\">MONTH\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 DATES<\/span><\/p>\n<p>July-October\u00a0 \u00a0 10 January<\/p>\n<p>November\u00a0 \u00a0 \u00a0 \u00a0 \u00a010 January<\/p>\n<p>December\u00a0 \u00a0 \u00a0 \u00a0 \u00a010 February<\/p>\n<p>January\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 10 March<\/p>\n<p>February\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 10 April<\/p>\n<p>March\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a010 May<\/p>\n<p>Last date for filing of Monthly return in FORM GSTR-1 for July-October,\u00a0 for Registered persons having Aggregate turnover of more than Rs 1.5 crore,\u00a0 has been extended to 10th January,\u00a0 from the earlier due date of 31st December.<\/p>\n<p><span style=\"color: #000080;\"><strong>GSTR-3B<\/strong><\/span><\/p>\n<ul>\n<li>Filing GSTR-3B is mandatory for hotels and restaurants that fall under the GST regime. If you\u2019ve had no transactions at your property in these two months, you need to file a nil GSTR-3B form.<\/li>\n<li>GSTR-3B return will have to be filed by all taxpayers in addition to GSTR-1, GSTR-2 and GSTR-3 return. Earlier, GSTR-3B returns were to be filed for the month of July to December 2017.<\/li>\n<li>IN the 23rd council meeting, it has been announced that GSTR-3B return must be filed for all months from July\u00a0 to March. The due date for GSTR-3B return will be the 20th of every month.<\/li>\n<li>Late fees for GSTR-3B of July, Aug. and Sept waived. Any late fees paid for these months will be credited back in the electronic cash ledger under Tax and can be utilized to make GST payments.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Composition_scheme\"><\/span><span style=\"color: #000080;\"><strong>Composition scheme<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Restaurants whose turnover is up to Rs. 100 lakhs per year are eligible to be registered under the GST composition scheme,<\/li>\n<li>Restaurants registered under the GST composition scheme will have to pay GST at the rate of 5% of aggregate turnover<\/li>\n<\/ul>\n<h2><a style=\"font-size: 16px;\" href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/01\/Hotel-Industry.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-8800\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/01\/Hotel-Industry-1024x792.jpg\" alt=\"www.carajput.com; Hotel Industry\" width=\"893\" height=\"690\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/01\/Hotel-Industry-1024x792.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/01\/Hotel-Industry-300x232.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/01\/Hotel-Industry-768x594.jpg 768w\" sizes=\"auto, (max-width: 893px) 100vw, 893px\" \/><\/a><\/h2>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"No_ITC_on_business_promotion_expenses_and_canteen_services_incurred\"><\/span><span style=\"color: #000080;\"><strong><u>No ITC on business promotion expenses and\u00a0 canteen services incurred<\/u><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>The Honorable AAR Haryana in M\/s. Pvt Musashi Auto Parts. Ltd. held that the ITC is not available for canteen services provided by the employer to its employees and for business promotion expenses.<\/li>\n<li>It also held that the distribution of food coupons among employees for part-time consideration will indeed attract tax liability and that the coupon value would form part of the total taxable value of the service provider, i.e. the caterer.\u00a0 { Advance Rule No. HAR\/HAAR\/R\/2019-20\/18 of 4 February 2020}<\/li>\n<\/ul>\n<p><strong>Popular blog:<\/strong><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Reasons_for_the_Movement_of_Goods_under_the_GST\"><\/span><strong><a href=\"https:\/\/carajput.com\/blog\/reasons-for-the-movement-of-goods-under-the-gst\/\">Reasons for the Movement of Goods under the GST<\/a><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"Impact_of_Goods_and_Service_Tax_on_Hotel_Industry\"><\/span><a href=\"https:\/\/carajput.com\/learn\/hotel-industry-under-goods-and-services-tax.html\">Impact of Goods and Service Tax on Hotel Industry<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"<p>HOTEL INDUSTRY &amp; FOOD INDUSTRY UNDER GOODS AND SERVICES TAX Goods and Service Tax (GST) is a destination-based consumption tax which is a levy of tax on all goods and services with the objective of expanding the tax base through a wide coverage of economic activities,\u00a0 reduction of exemptions, mitigating the cascading effect, enable better &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[172],"tags":[769,759,768,760,9680,764],"class_list":["post-3588","post","type-post","status-publish","format-standard","hentry","category-gst","tag-availability-of-input-tax","tag-faq-on-gst-relating-to-hotel-industry-circular-no-27012018-gst","tag-gst-rates-applicable-on-hotels","tag-gst-returns","tag-online-platform-request-for-5-gst-on-food-bills-service","tag-return-date-for-turnover-less-than-1-5-cr"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"Hotel industry &amp; 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