TaxTMI 
TaxTMI 
HOTEL WITH RESTAURANT BELOW TERIFF RS, 7500 PER DAY
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....OTEL WITH RESTAURANT BELOW TERIFF RS, 7500 PER DAY<br> Query (Issue) Started By: - UDAYKANT PATHAK Dated:- 25-11-2017 Last Reply Date:- 26-11-2017 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>SIR, After 15th November as Per Notification No. 46/2017-Central Tax in a hotel business is. will get ITC on building maintenance,Telephone Exp,Bank charges, legal fees and other exp related for ....
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....accommodation service, except of Restaurant Exp ? Please Guide me. Reply By ANITA BHADRA: The Reply: Notification No 46/2017 states - Rate is 5 % without ITC . No where in the notification , it is mentioned that ITC on building maintenance,Telephone Exp,Bank charges, legal fees and other exp related for accommodation service, except of Restaurant Exp Here is the notification :- Notification....
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.... No. 46/2017 states -Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food o....
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....r any other article for human consumption or drink is supplied- Rate is 5 % without ITC Reply By CS SANJAY MALHOTRA: The Reply: Input Tax Credit is available on all services in Hotel except related specifically to Restaurant If you are charging GsT @5%. In case of common ITC, same is to be availed proportionately on Hotel turnover except for supply of food in restaurant or any part as specifie....
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....d in Notification.<br> Discussion Forum - Knowledge Sharing ....