date:Jul 25, 2018
e the move and thank the GST Council for bringing about the much-needed reform.
The GST was mandated to be levied on the published tariffs or the declared tariffs on hotel rooms. However, hotels are known to offer discounts on room tariffs to patrons, resulting in changes in the declared rates, which could correspond to a different GST rate as per the prescribed rate slabs on room tariffs.
While 18 per cent GST is applicable for room tariffs ranging between Rs 2,500 and Rs 7,500, tariffs of