Rs. 7,500 or more. 28%. Till 26-07-2018, the GST rates were based on the declared tariff of the hotels. W.e.f 27-07-2018, the GST rate will be based on the value of supply. It means that from 27-07-2018 the GST rate will be applied on the actual charges taken from guest per night and not on the basis of declare tariff. A boarding house is a house (frequently a family home) in which lodgers rent one or more rooms for one or more nights, and sometimes for extended periods of weeks, months, and years. The common parts of the house are maintained, and some services, such as laundry and cleaning, may be supplied. We refer to the accommodation and food and beverage services sectors together as the hospitality industry. This chapter explores the accommodation sector, and the Chapter 4 details the food and beverage sector. Figure 3.1 The view from a balcony at the Westin Bayshore hotel in downtown Vancouver. In Canada, approximately 25% to 35% of visitor iAhR.

meaning of lodging and boarding