Hotel has sold loyalty discount cards for Rs 3000 whether this amount collected is taxable. Hotel is Registered under GST and is providing lodging and restaurants service
Reply—The goods or services or both which are supplied free of cost (without any consideration) shall not be treated as 'supply' under GST (except in case of activities mentioned in Schedule I of the said Act).
If Hotel is charging an amount for providing any kind of service, it would fall under supply, and GST will be applicable. Whereas if there is no consideration involved, GST will not applicable.
Posted Date: Dec 11, 2020