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GST on rental income from hotel accommodation hired by the Department of Home requires the affected hotel operators to obtain GST registration and deposit the applicable tax. GST must be paid by the Department of Home in addition to the agreed rental amount, rather than being treated as part of the rent payable for the accommodation. This treatment follows the approach applied to comparable hotel-accommodation rental arrangements involving the Department of Home.
GST on rental income from hotel accommodation hired by the Department of Home requires the affected hotel operators to obtain GST registration and deposit the applicable tax. GST must be paid by the Department of Home in addition to the agreed rental amount, rather than being treated as part of the rent payable for the accommodation. This treatment follows the approach applied to comparable hotel-accommodation rental arrangements involving the Department of Home.
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