On hotel rooms there is no gst up to room rent of 1000. Tax is from 1000 or 1001. Also there is some times that the room rent is 950 and extra member 350 total comes to 1300 will it be taxable at 12% of 1300 or there will be no tax. Hota company's are not charging gst on it.

Reply- The rate of GST on Hotel accommodation service is as follows: –

Transaction value per unit (Rs) per day Rs 1000 and less - Nil

Transaction value per unit (Rs) per day Rs 1001 to Rs 7500 - 12%

Transaction value per unit (Rs) per day Rs 7501 and more. - 18%

Rate of tax will be 12% if actual tariff is more than Rs. 1000 per day per unit. (refer notification 20/2019 central tax rate dated 30.09.2020)