商品和服务税委员会建议：对于每日单价不超过7500印度卢比的酒店住宿服务、餐饮及户外宴席服务，以及健身服务，允许在同一行业范围内享受有限的进项税抵扣政策。该建议是在10月8日举行的委员会第57次会议上作出的决定之一。委员会还提议采取多项措施，以简化GST登记流程、优化合规要求并加快符合条件企业的退税进程。
The Goods and Services Tax Council has recommended allowing limited input tax credit in the same line of business for hotel accommodation priced up to ₹7,500 per unit per day, restaurant and outdoor catering services, and gym and fitness services. The recommendation was part of the decisions taken at the Council’s 57th meeting on October 8. The Council has also recommended measures to simplify GST registration, streamline compliance and speed up refunds for eligible businesses.
拟议中的针对酒店业及健身行业的进项税抵扣机制，其运作方式将与目前适用于客运服务、旅游服务及汽车租赁行业的抵扣机制相同。不过，官方发布的公告中并未详细说明此次政策扩展的具体适用条件。
The proposed ITC facility for hospitality and fitness services would operate in the same manner as the facility currently available for passenger transportation, tour operator and motor vehicle rental services. The PIB release does not specify the detailed eligibility conditions for the proposed extension.
此次GST委员会出台的各项举措有助于营造更为简便且可预测的税务环境。对酒店行业而言，合规流程的简化及运营规则的明晰化将有助于企业更顺畅地制定经营计划，从而专注于提升宾客体验。总体而言，这些改革措施对于打造一个高效且利于企业发展的行业环境具有积极意义。
The latest GST Council measures are a positive step towards making the tax environment simpler and more predictable for businesses. For the hospitality sector, greater ease of compliance and improved operational clarity can support smoother business planning and enable hotels to stay focused on delivering better guest experiences. Overall, these reforms are a welcome move towards creating a more efficient and business-friendly environment for the industry.
印度Ibis及Ibis Styles酒店集团商务总监阿尼梅什·库马尔表示，此次改革值得肯定。古瓦哈提市Mayfair Spring Valley度假村总经理帕迪普·西瓦奇则指出，合规程序的简化与退税速度的加快有助于酒店提升运营效率并更有效地管理营运资金。他还强调，维持现行GST税率能为企业规划经营与投资活动提供更大的确定性。在他看来，更为精简的税务体系将赋予酒店企业更多空间，用于物业升级、技术投入、员工培训以及宾客体验优化。
ANIMESH KUMAR, COMMERCIAL HEAD, IBIS & IBIS STYLES INDIA Pardeep Siwach, General Manager, Mayfair Spring Valley Resort, Guwahati, said simpler compliance procedures and faster refunds could help hotels improve operational efficiency and manage working capital more effectively. He added that retaining the existing GST rates provided greater certainty for businesses planning their operations and investments. According to Siwach, a more streamlined tax framework could give hospitality businesses greater scope to reinvest in properties, technology, employees and guest experiences.
上述GST委员会的建议最终将通过相应的公告、通知或法律修正案予以实施。
The GST Council’s recommendations will be implemented through the relevant notifications, circulars or legal amendments, as applicable.
这些建议本身并不意味着酒店住宿或餐饮服务的商品及服务税税率会有所降低。
The recommendations do not, by themselves, amount to a reduction in GST rates on hotel accommodation or restaurant services.