Q.4 (a) Whether for the purpose of entries at SI. Nos. 34(ii) [admission to cinema] and 7(ii)(vi)(viii) [Accommodation in hotels, inns, etc.], of notification 11/2017-CT (Rate) dated 28th June 2017, price/declared tariff includes the tax component or not?
(b) Whether rent on rooms provided to in-patients is exempted? If liable to tax, please mention the entry of CGST Notification 11/2017-CT(Rate).
(c) What will be the rate of tax for bakery items supplied where eating place is attached – manufacturer for the purpose of composition levy?
Ans. (a) Price/declared tariff does not include taxes.
(b) Room rent in hospitals is exempt.
(c) Any service by way of serving of food or drinks including by a bakery qualifies under section 10(1)(b) of CGST Act and hence GST rate of composition levy for the same would be 5%.
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