About this document

Query by vivektaxmann is a document available to read on EtoBox.

The document clarifies that under the current GST regime, hotels providing accommodation services with a room tariff less than ₹7,500 are subject to a 12% GST rate and are eligible to claim Input Tax Credit (ITC). The previous condition of a 5% GST rate with no ITC does not apply to accommodation services, but may have been confused with restaurant services. Significant changes to GST rates and ITC eligibility were implemented on July 18, 2022, which removed exemptions and rationalized the rates for accommo

Author

vivektaxmann

Language

EN