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Hotel accomodation vs residential dwellings, Goods and Services Tax - GST

Issue Id: - 118109
Dated: 10-8-2022
By:- Nikhil Virkar
Hotel accomodation vs residential dwellings

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If residential hotel booked thru leave and license agreement for 2 years for 10 rooms to serve purpose as Bachlor's accomodation by registered person. Can this be treated as renting of residential dwellings and liable to tax under RCM? whether ITC is allowed if required to be paid under RCM?

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Showing Replies 1 to 2 of 2 Records

1 Dated: 10-8-2022
By:- Amit Agrawal

Hotel accommodation and residential dwellings are two different things, as understood in common parlance as well as gst law.

On subject transaction, GST is not payable by registered recipient under RCM, even if residential hotel booked thru leave and license agreement for 2 years for 10 rooms to serve purpose as Bachelors' accommodations.

However, "the hotel" needs to charge gst under forward charge if it is registered 'or' is liable to be registered under GST.

P.S. residential hostel and hotel are two different things. There are contrary views & controversy, as far as residential hostel is concerned.

These are ex facie views of mine and the same should not be construed as professional advice / suggestion.


2 Dated: 10-8-2022
By:- KASTURI SETHI

Hotel accommodation is not 'residential' accommodation. No question of RCM. I agree with Sh.Amit Agrawal Sir.


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