Hotel Accommodation reimbursement Ceiling Exclusive of GST

7th CPC Travel Allowance – Whether GST paid for Hotels over and above the Travel entitlement Ceiling will be reimbursed? – Department of Expenditure clarification

Ministry of Finance
Department of Expenditure
(E.IV Branch)
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Ref. O/o PCCA’a U.O. No. PCCA/CBDT/PCS/TA/2018-19/4919 dated 20.04.2018

O/o Pr. Chief Controller of Accounts (PCCA), CBDT may refer to their U.O. Note dated 20.04.2018 seeking clarification from this Department as to whether CGST/SGST is payable in addition to the entitled amount of hotel accommodation as mentioned in this Department’s OM dated 13.07.2017.

2. In this regard, it is clarified that the ceiling prescribed in para 2E(i) of the Annexure to this Department’s OM No. 19030/1/2017-E.IV dated 13.07.2017 in r/o hotel accommodation/guest house, is exclusive of all taxes and these taxes shall be reimbursed to the Govt. employee over and above the ceiling limit.

(A. Bandyopadhyay)
Under Secretary

Controller of Accounts, O/o Pr.CCA, D/o Revenue, Lok Nayak Bhawan, New Delhi

Read M/o Finance, D/o Exp. U.O. No. 791620/2018-E.IV dated 09.05.2018 (F.No. 19030/2(2017-E.IV) (facebook login required)

E(i). Daily Allowance on Tour

Pay Level in Pay Matrix	Travel entitlement
14 and above	Reimbursement for hotel accommodation/guest house of up to 7,500/- per day, Reimbursement of AC taxi charges as per actual expenditure commensurate with official engagements for travel within the city and Reimbursement of food bills not exceeding 1200/- per day
12 and 13	Reimbursement for hotel accommodation/guest house of up to 4,500/- per day, Reimbursement of AC taxi charges of up to 50 km per day for travel within the city, Reimbursement of food bills not exceeding 1000/- per day.
9 to 11	Reimbursement for hotel accommodation/guest house of up to 2,250/- per day, Reimbursement of non-AC taxi charges of up to 338/- per day for travel within the city, Reimbursement of food bills not exceeding 900/- per day.
6 to 8	Reimbursement for hotel accommodation/guest house of up to 750 per day, Reimbursement of non-AC taxi charges of up to 225/- per day for travel within the city, Reimbursement of food bills not exceeding 800/- per day.
5 and below	Reimbursement for hotel accommodation/guest house of up to 450 per day, Reimbursement of non-AC taxi charges of up to 113/- per day for travel within the city, Reimbursement of food bills not exceeding 500/- per day.

ii.Reimbursement of Hotel charges :- For levels 8 and below, the amount of claim (up to the ceiling) may be paid without production of vouchers against self-certified claim only. The self-certified claim should clearly indicate the period of stay, name of dwelling, etc. Additionally, for stay in Class ‘X’ cities, the ceiling for all employees up to Level 8 would be X1,000 per day, but it will only be in the form of reimbursement upon production of relevant vouchers. The ceiling for reimbursement of hotel charges will further rise by 25 percent whenever DA increases by 50 percent.