FAQ for GST on Tourism Consumers dated 07-07-2017

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....epend upon the tariff per unit per day declared by the respective accommodation establishment. The slabs of GST rates applicable are given in the table below : S. No. Declared Tariff (per unit per day) GST rates applicable 1 Less than ₹ 1000 Nil 2 ₹ 1000 and above but less than ₹ 2500 12% 3 ₹ 2500 and above but less than ₹ 7500 18% 4 More than ₹ 75....

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....and above) will be applicable on ₹ 6000/- i.e. on the actual tariff charged. Therefore, the actual billing amount will be ₹ 6000/- + (28% of 6000) = ₹ 7680/- Q. - What rates will be applicable for restaurants? Ans. - Supply of Food/Drinks in Restaurants will be charged as per the rates given in the following table : S. No. Description GST rates applicable 1 Food/Drinks in ....

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.... Notification No. 11/2017-Central Tax (Rate), dated June 28th, 2017) Q. - What rates will be applicable for amusement parks? Ans. - For entertainment events and amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as IPL and the likes, GST rate of 28% will be appli....