Sir, if eatables and water bottles provided in room to customers in hotel. There is already MRP printed on those goods. So are we require to consider them as composite supply with accommodation service or we should bill for those goods at MRP OR whether we are required to charge additional GST on MRP of those goods.

Reply: It depends whether composite amount is charged for stay and food and water bottles etc or separate amount for every suppy is charged. There is no concept of payment of tax on MRP under GST. You have to charge GST on transaction value. Therefore, if you have charged separately for supply of water bottles and food in room, you have to charge GST on transaction value otherwise it will be the part of composite supply.