TMI BlogTaxability of Banquet Hall in HotelX X X X Extracts X X X X X X X X Extracts X X X X ..... sir a hotel which has rooms, a restaurant and Banquet Hall. room tariff below 7500/- rs and tax for room is charged @ 12% and Restaurant 5%, what should be rate for Banquet Hall? is it 18% or the rate has any relevance on the room tariff ! - Reply By KASTURI SETHI - The Reply = GST is applicable for Banquet Hall @18% . It will be charged independently. No issue of composite or mixed supply is i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolved. - Reply By vignesh VSACCOUNTOPRIVATELIMITED - The Reply = sir as per Changes proposed in 37th GST Council Meeting dated 20-09-2019 Effective from 01-10-2019, specified premises term used , so in the above query room tariff below 7500/- hence 5% can be charged? - Reply By KASTURI SETHI - The Reply = Whether proposed changes in the GST Council were notified ? - Reply By vignesh VSAC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... COUNTOPRIVATELIMITED - The Reply = CBIC amends notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019 vide Notification No. 20/2019-Central Tax (Rate) dated 30th September, 2019 . - Reply By KASTURI SETHI - The Reply = In this scenario, service supplier cannot escape 18%. - Reply By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sunil Kumar - The Reply = If supply of Banquet Hall is provided along with Food (i.e. Bundled Service), it may be taxed @ 5%. However, where service of Banquet Hall provided solely, it is taxable @ 18%... Tax Rates for Composite Supply of Food or any drink along with Renting of Premises (w.e.f. 1st October 2019) In this case, supply includes Composite supply of Outdoor catering together ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function). Followings are the different tax slabs :- (1) Composite Supply of Outdoor catering along with renting of Premises, at premises other than specified premises provided by any person other than- (a) suppliers providing hotel accommodation at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified premises , or (b) suppliers located in specified premises . are chargeable at 5% Provided that credit of input tax charged on goods and services used (i.e. inputs/input services) in supplying the service has not been taken. (2)Composite Supply of Outdoor catering along with renting of Premises, at premises other than specified premises provided by (a) suppliers providing hotel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accommodation at specified premises , or (b) suppliers located in specified premises . are chargeable at 18% (3) Composite Supply of Outdoor catering along with renting of Premises, at specified premises are chargeable at 18%.. - Reply By Shilpi Jain - The Reply = Agree with Mr. Sunil - Taxability of Banquet Hall in Hotel - Query Started By: - vignesh VSACCOUNTOPRIVATELIMITED Dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 1-5-2021 Goods and Services Tax - GST - Got 7 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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