Q. 403 My client has restaurant within hotel. Declared tariff of some rooms is more than Rs 7500 and for some it is less than Rs 7500. My query is that, I have to charge GST at the rate of 5% on restaurant supply or 18% ? Further is it possible that I can charge 5% for those with declared tariff less than Rs 7500 and 18% for tariff more than Rs 7500 ? Further, can we treat that restaurant is independent entity and all supply is made at restaurant and no supply is served within room and only 5% GST is applicable ?

Ans. Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc having value of supply of a unit of accommodation less than or equal to seven thousand five hundred rupees per unit per day or equivalent is levied at the rate of 6%CGST and 6%SGST or 12% IGST. Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent is levied at the rate of 9%CGST and 9%SGST or 18%IGST. You may choose to charge GST at the rate of 5% without ITC in case of restaurant services only. 

Q. 402 Sir I want know that make during e-invoice that dispatch from address mandatory or not ?

Ans. Yes, you are required to include the above details.

Q. 401 I am doing business of trading /retailer . I have recd advance from my customers in 2017-18 of say , Rs. 20 lakhs . I have reflected in my balance sheet . Pl suggest whether any gst was payable on it ? Pl quote the relevant section if It was payable ?

Ans. Under GST Act, in case of advances received from customers for goods or services is governed by section 12 and 13 of the Act. GST is payable on advances received against supply of services. However, notification No. 66/2017 dated 15-11-2017 exempts all taxpayers from payment of tax on advances received in case of supply of goods.