Rate reduction
Hospitality and tourism:
1.To reduce the rate of GST on hotel accommodation service as below: –
| Transaction Value per Unit (Rs) per day | GST |
| Rs 1000 and less | Nil |
| Rs 1001 to Rs 7500 | 12% |
| Rs 7501 and more | 18% |
2. To reduce rate of GST on outdoor catering services other than in premises having daily tariff of unit of accommodation of Rs 7501 from present 18% with ITC to 5% without ITC. The rate shall be mandatory for all kinds of catering. Catering in premises with daily tariff of unit of accommodation is Rs 7501 and above shall remain at 18% with ITC.