Rooms rented below Rs.7,500/day qualify as taxable hotel accommodation under SAC 9963, not renting service (SAC 9972)

Rooms rented below Rs.7,500/day qualify as taxable hotel accommodation under SAC 9963, not renting service (SAC 9972)Case-LawsGSTThe AAR held that the applicant’s provision of rooms to the respondent (a central bank) constitutes “hotel accommodation” for

Rooms rented below Rs.7,500/day qualify as taxable hotel accommodation under SAC 9963, not renting service (SAC 9972)
Case-Laws
GST
The AAR held that the applicant's provision of rooms to the respondent (a central bank) constitutes “hotel accommodation” for GST purposes where the room tariff is below Rs.7,500 per day per unit, and thus is a taxable supply under GST. The Authority distinguished “hotel accommodation service” (SAC 9963) from “renting service” (SAC 9972), finding them to fa

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