Hello Friends

GST rules on the hospitality industry in 2026. This layout covers all the sections :

Hotel Accommodation Tiers: A clear breakdown of the ₹7,500 threshold and its impact on the GST rate and ITC eligibility.

The "Specified Premises" Rule: A flow chart that defines "Specified Premises" and shows how it dictates the tax structure for the entire hotel.

Restaurant & Catering Rates: Detailed classification of restaurant services, soft drinks, and all types of banquets/outdoor catering based on specified premises status.

Ancillary Services Matrix: A grid listing rates for transport, spa, and laundry, plus a visual of the composite supply rule for room packages.

ITC Reversal under Rule 42 (The Math): A complete calculation table showing the precise example provided, breaking down common credit and the final reversal amount.

Disclaimer: ⚠️ DISCLAIMER BY CA PREETAM BATRA: EDUCATIONAL PURPOSE ONLY. For proper professional consultation, please seek formal advice.

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