FAQ for GST on Tourism Consumers dated 07-07-2017

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..... Nil 2 ₹ 1000 and above but less than ₹ 2500 12% 3 ₹ 2500 and above but less than ₹ 7500 18% 4 More than ₹ 7500 28% (Source: Schedule of rates for services, Notification No. 11/2017-Central Tax (Rate), dated June 28th, 2017) Q. - How will the rates be affected if a Hotel/Club etc. provides discount on the declared tariff(s)? Ans. - The GST rates applicable on all accommodation establishments (hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes) depends on t .....

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..... Food/drinks in outdoor catering 18% 6 Food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) together with renting of such premises 18% 7 All other services not specified elsewhere 18% (Source : Schedule of rates for services, Notification No. 11/2017-Central Tax (Rate), dated June 28th, 2017) Q. - What rates will be applicable for amusement parks? Ans. - For entertainment events and amusement facilities including exhibition of cinematograph films, th .....

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..... ransport, other than predominantly for tourism purpose, in a vessel between places located in India; and e. metered cabs or auto rickshaws (including E-rickshaws) 2 Travel by rail in first class or air conditioned coach 5% (Source : Schedule of rates for services, Notification No. 11/2017-Central Tax (Rate), dated June 28th, 2017) Disclaimer : The information provided above is intended only to provide a general overview and is not intended to be treated as legal advice or opinion. For more details, you are requested to refer to the respective CGST/SGST/UTGST/IGST Acts. - Manuals - Ready reckoner - Law and practice - Reference G .....

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