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TMI BlogGST ON EXTRA BEDX X X X Extracts X X X X X X X X Extracts X X X X ..... GST ON EXTRA BED X X X X Extracts X X X X X X X X Extracts X X X X ..... question is what would be the GST rate on that extra bed, will it be 12% considering it to be composite supply? or will it be 18% considering that actual rent charged is above Rs. 7500.00? Reply By Amit Agrawal: The Reply: There are no two different supplies are involved here. Only one supply of 'Hotel Accommodation' is involved. Relevant entry No. 7 (i) of Notification No. 11/2017-Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Tax (Rate) (as amended till date) & carrying tax-rate of 12% (i.e. 6% + 6%), reads as follows: "Supply of 'hotel accommodation' having value of supply of a unit of accommodation 135[****] less than or equal to seven thousand five hundred rupees per unit per day or equivalent." In given case, value of supply of a unit of accommodation is Rs. 8,000/- (i.e. Rs. 7,000/- plus Rs. 1,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0) per day. Hence, tax-rate @ 12% will not apply and applicable tax-rate will be 18%. These are ex facie views of mine and the same should not be construed as professional advice / suggestion. Reply By Padmanathan Kollengode: The Reply: I agree with views of Amit Ji. Here, since the value of supply" of unit of accommodation exceeds Rs. 7,500/- applicable rate will be 18% on entire Rs.8,000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /-. Reply By Shilpi Jain: The Reply: Agreed. As per your query, regarding it as a composite supply also the value of supply will be more than 7500 and thereby 18% GST Reply By KASTURI SETHI: The Reply: Dear Sh.Vipul Jain, Note the word, 'extra' mentioned in the heading of your query itself. This word conveys clear message. Extras are things which are not necessary in a situation, act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivity, or object, but which make it more comfortable, useful, or enjoyable. Extra means additional, supplementary etc. Hence it cannot be a composite supply. A composite supply cannot be separated but here 'extra bed' is separatable. Therefore, no concessional rate can be 'enjoyed' in the 'guise' of a composite supply. X X X X Extracts X X X X X X X X Extracts X X X X
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