Taxability of Banquet Hall in Hotel

[VIGNESH]

sir a hotel which has rooms, a restaurant and Banquet Hall. room tariff below 7500/- rs and tax for room is charged @ 12% and Restaurant 5%, what should be rate for Banquet Hall? is it 18% or the rate has any relevance on the room tariff !

AI Summary

GST Rate for Banquet Halls: Independent 18% or 5% if Bundled with Food Service per 37th GST Council Meeting A discussion on the GST rate applicable to a banquet hall in a hotel with rooms and a restaurant. The room tariff is below 7500 INR, taxed at 12%, and the restaurant at 5%. The primary question is whether the banquet hall should be taxed at 18% or if it relates to the room tariff. It is clarified that the banquet hall is independently taxed at 18%. However, if the banquet hall service includes food (bundled service), it may be taxed at 5%. The discussion references changes from the 37th GST Council Meeting and relevant notifications.