https://www.taxtmi.com/article/detailed?id=7625 GST treatment of hospitality services establishes differentiated tax rates and input tax credit consequences across service categories. Room accommodation is taxed on a slabbed per day tariff with varying GST and ITC availability. Restaurant, catering and bundled venue plus food supplies attract specified GST rates with ITC; alcoholic beverages fall outside GST and require separate invoicing. Ancillary services (cab rental, currency exchange, laundry, telecom, beauty, gym, club) carry distinct rates and ITC positions based on service nature and who bears consumable costs. Place of supply rules locate accommodation and event services at the immovable property; time of supply treats delivered food as taxable on delivery and advances as taxable on receipt. en-us Mon, 25 Sep 2017 07:07:52 +0530 Mon, 25 Sep 2017 07:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7625 GST treatment of hospitality services establishes differentiated tax rates and input tax credit consequences across service categories. Room accommodation is taxed on a slabbed per day tariff with varying GST and ITC availability. Restaurant, catering and bundled venue plus food supplies attract specified GST rates with ITC; alcoholic beverages fall outside GST and require separate invoicing. Ancillary services (cab rental, currency exchange, laundry, telecom, beauty, gym, club) carry distinct rates and ITC positions based on service nature and who bears consumable costs. Place of supply rules locate accommodation and event services at the immovable property; time of supply treats delivered food as taxable on delivery and advances as taxable on receipt. Articles Goods and Services Tax - GST Mon, 25 Sep 2017 07:07:52 +0530 https://www.taxtmi.com/article/detailed?id=7625