Decisions taken by the GST Council in the 17th meeting – 18 June 2017
I. Decisions with respect to GST rates for Services
- It has been decided in respect of the service of transport of goods by a vessel that GST rate of 5% will be available with ITC in respect of input services and GST paid on ships, vessels including bulk carriers and tankers.
- It has been decided that accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff is Rs 2500/- and above but less than Rs 7500/- per room per day shall attract GST rate of 18% with full ITC.
- Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 7500/- and above per day per room shall attract GST rate of 28% with full ITC.
- Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel shall attract GST rate of 18% with full ITC.
Accordingly, the following entries of the schedule of GST Rates for Services as approved by the GST Council shall be modified as under:
| Sl. No | Description of Services | GST Rate |
| 5 |
Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in nontaxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India |
5% with ITC of input services and ITC of GST paid on ships, vessels including bulk carriers and tankers |
| 24 | Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff is Rs 2500/ and above but less than Rs 7500/- per room per day | 18% With Full ITC
|
| 31 | Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel | 18% With Full ITC |
| 32 | Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 7500/- and above per room per day | 28% With Full ITC |
It has been decided that supply of lottery shall attract GST rates as under –
- Lottery run by State Governments – 12% of face value of lottery ticket
- Lottery authorized by State Governments – 28% of face value of lottery ticket
