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Query Answer
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Please resolve my following issue :

1)  Declared tariff per day :      950
      extra bed charges       :      300
total bill:                                  1250/-

Whether it is taxable or exempt? give me explanation with reference to the relevant section


As per heading 9963 Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having value of supply (substituted by Notification No. 14/2018 C.T. rate dated 26.07.2018 for 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 attracts 12% GST rate.

GST WILL BE CHARGED ON ACTUAL TARIFF AND NOT ON DECLARED TARIFF— GST is leviable on “value of supply” instead of declared tariff.

As stated in the query declared tariff per day is less than Rs. 1000/- i.e.  950/-, but the value of supply is more than Rs. 1000/- therefore 12% GST is applicable on 1250/-.

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