What are the hotel tax rates before and after GST?

Asked on January 29, 2019 in Miscellaneous.
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1 Answer(s)

Tax Rate Before GST:

Exceeded INR 1,000 – 15% Service Tax + 12%-14.5% VAT

Tax Rate After GST:

Room Tariff per night (INR) GST Applicable 
< INR1000 0% (no tax)
INR >=1000 but < 2500 12%
INR >=2500 but <7500 18%
>= INR 7500 28%

GST Rates on Restaurant Services:

Establishment Type and Services GST Rate Applicable
At establishments with a turnover of          <INR 75 lakh 5% (Composition Scheme)
Non-AC restaurants not serving alcohol 12%
Non-AC restaurants serving alcohol 18%
Restaurants with AC or Central heating (whether serving or not serving alcohol) 18%
Partly AC and partly non-AC restaurants (includes those serving and those not serving alcohol) 18%
AC Restaurants inside 5-Star Hotels 18%
Answered on January 29, 2019.
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Gen GST