Goods and Services Tax – Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having value of supply of a unit of accommodation below one thousand rupees per day or equivalent. ************* Notes: As amended by notification no. 15/2018 dated 26-7-2018 w.e.f. 27-07-2018, before it was read as, Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tar
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