https://www.taxtmi.com/forum/issue?id=120497 GST on hotel accommodation is classified by the declared tariff but taxed on the actual amount charged. Where ITC on room rent is disallowed, affected unutilised input tax credit must be reversed through Rule 42 and Rule 43 in GSTR 3B. ITC 03 applies only when a supply becomes wholly exempt; a rate reduction without exemption necessitates reversal under rules 42/43 and year end reconciliation rather than ITC 03 filing. en-us Thu, 25 Sep 2025 18:36:42 +0530 Sun, 28 Sep 2025 16:36:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120497 GST on hotel accommodation is classified by the declared tariff but taxed on the actual amount charged. Where ITC on room rent is disallowed, affected unutilised input tax credit must be reversed through Rule 42 and Rule 43 in GSTR 3B. ITC 03 applies only when a supply becomes wholly exempt; a rate reduction without exemption necessitates reversal under rules 42/43 and year end reconciliation rather than ITC 03 filing. Discussion-Forum GST Thu, 25 Sep 2025 18:36:42 +0530 https://www.taxtmi.com/forum/issue?id=120497