HSN for Membership of Club/Guest House

[Ritesh Mehta]

What would be the HSN/SAC for membership of a club/guest house?

What would be the nature of tax (S+C or I - GST) if the booking office is in one state (Say Maharashtra) but the property is located at another state (Say Karnataka) and the customer is located in Maharashtra?

[KASTURI SETHI]

Chapter/Heading (HSN) is 9995. Type of tax is CGST + SGST. Consumption of service is where club is located (Karnataka). Club located in Karnataka cannot charge IGST as service is consumed by the customer in Karnataka itself. Mere booking in Maharashtra does not change the place of consumption which is located in Karnataka (Supplier of service).

[Ganeshan Kalyani]

The tax charged by the club/guest house is going to be cost for you, in case if you don't have place of business in the State of Karnataka. The club/guest house service provider cannot charge IGST. They must have to charge CGST+SGST.

AI Summary

Place of consumption determines tax: club membership services attract CGST and SGST; IGST not applicable. HSN classification for club or guest house membership is 9995. The service is consumed at the club's location, so the provider must charge CGST and SGST; booking location or the customer's residence does not change the place of consumption and does not permit charging IGST.