GST ON EXTRA BED

[VIPUL JAIN]

Hello Fellow Professionals,

I have a query with respect to GST rate to charged on extra bed :

Example: Room rent charged : Rs. 7000.00 GST rate would be 12%, however due to extra bed provided to guest we have charged Rs. 1000.00, now my 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?

AI Summary

GST on hotel accommodation: aggregate room charges including extras trigger higher tax rate when threshold is exceeded.
The extra-bed charge is to be aggregated with room rent to determine the taxable value of a unit of accommodation; if the combined per-unit per-day value exceeds the statutory threshold for concessional treatment, the concessional GST rate does not apply and the higher GST rate applies to the entire charge.