✔️ Introduction to the Hospitality Sector
✔️ Hotel Sector
• Analysis of GST on Various Revenue Streams in the Hotel Industry
• Key Issues
◦ Taxability – Classification and Value
◦ Influence of Pricing Strategies on Tax Outcomes
◦ Taxability – Early Check-in and Late Check-out
◦ Impact of Declared Tariff on Rate of GST
◦ No Show/Cancellation
◦ Taxability of Airport Lounge
◦ Other Issues
✔️ Food & Beverages Sector
• Journey so far
• Taxability of Cloud Kitchen
• Key Issues
◦ GST Consequences for the Sale of Pre-Packaged Consumable Goods
◦ GST on Trademark Usage
◦ Transactions Between Central Kitchen and Dark Kitchen
◦ Discount through Dineout/Gold
◦ Bakery Supplies
◦ Packaging Charge on Eco Supplies
◦ Service Charge on Alcohol Supply
◦ Other Complex Issues
✔️ Co-living Sector
• Relevant Law and Journey so far
• Current Implications and Issues
✔️ Typical Models Adopted in the Industry
