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HSN for Membership of Club/Guest House, Goods and Services Tax - GST

Issue Id: - 114602
Dated: 8-2-2019
By:- Ritesh Mehta
HSN for Membership of Club/Guest House

  • Contents

What would be the HSN/SAC for membership of a club/guest house?

What would be the nature of tax (S+C or I - GST) if the booking office is in one state (Say Maharashtra) but the property is located at another state (Say Karnataka) and the customer is located in Maharashtra?

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Showing Replies 1 to 2 of 2 Records

1 Dated: 8-2-2019

Chapter/Heading (HSN) is 9995. Type of tax is CGST + SGST. Consumption of service is where club is located (Karnataka). Club located in Karnataka cannot charge IGST as service is consumed by the customer in Karnataka itself. Mere booking in Maharashtra does not change the place of consumption which is located in Karnataka (Supplier of service).

2 Dated: 9-2-2019
By:- Ganeshan Kalyani

The tax charged by the club/guest house is going to be cost for you, in case if you don't have place of business in the State of Karnataka. The club/guest house service provider cannot charge IGST. They must have to charge CGST+SGST.


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