Service Apartment Rates

[Kannan A]

GST rate for room rate ₹ 1000 to 2500 is 12%. In the service apartments like 2 bhk apartment we provide at rate ₹ 1500 per day which ₹ 750 per room . Does GST would be applicable for it ?

Some time we also provide 2 bhk for ₹ 2000 per day which is ₹ 1000 per room which is under GST.

Please clarify.

AI Summary

Renting residential dwelling: nil GST if a unit is let to a family for residence; hotel classification attracts GST.
If a two bedroom unit is let to a single family for use as residence it is treated as renting of a residential dwelling and is nil rated; classification as a hotel or commercial accommodation converts the activity to a taxable supply attracting applicable room rates. The exemption is stated to be unaffected by whether rent is charged daily or monthly, and the character of the letting (family occupancy vs separate lets, hotel operation) determines whether room tariff slabs or residential exemption apply.