Taxable Supply in Hotel Industry

Standard rated in hotel Industry

Standard Rated Tax

  • Time share program
  • Complimentary rooms ( Private Use)
  • Hotel club facilities
  • Gift provided to hotel guest
  • Free stays for purchasers of hotel rooms which are leased backt
  • Other services provided by hotel and similar establishments (Accommodation premises)

Zero rated in hotel Industry

Exempted Supply

  • Currency Exchange
  • Security Deposit (Refundable)

Out Of Scope

  • Cancellation charges