TaxTMI 
TaxTMI 
TaxTMI 
GST related Query - Hotel Accomodation
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....ST related Query - Hotel Accomodation<br> Query (Issue) Started By: - Preeti Gupta Dated:- 25-9-2025 Last Reply Date:- 28-9-2025 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>In case of hotel accommodation, the applicable tax rate is based on either the tariff rate or the actual charge. Further, after 22-09-2025, since no ITC will be available for room rent per day, please confirm whethe....
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....r ITC-03 needs to be submitted. Reply By Sadanand Bulbule: The Reply: 1. Hotel Accommodation - Rate of GST: GST rate is determined based on the "declared tariff" (room rent per day) for classification into slabs. But tax is payable on the actual amount charged, not on the declared tariff. 2. ITC Reversal after 22-09-2025: As per your note, w.e.f. 22-09-2025, ITC will not be available o....
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....n hotel accommodation services (room rent per day). That means any unutilised input tax credit already availed on inputs/services/capital goods related to hotel rooms must be reversed via Rule 42/43 in GSTR-3B. Reply By Sadanand Bulbule: The Reply: 56th GST Council recommondation: Reduction of GST from 12% to 5% on “Hotel Accommodation” services having value less than or equal to Rs. 7,500....
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.... per unit per day or equivalent Reply By Shilpi Jain: The Reply: ITC-03 is required to be filed for reversal of credit where the supply becomes wholly exempt (S.18). In the present case the supply is not becoming wholly exempt but rate is reducing to 5% (without ITC option). However, at the end of FY 25-26 - you would have to do reversal u/r 42 and 43.<br> Discussion Forum - Knowledge Sharing ....
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