{"id":72448,"date":"2025-08-29T08:56:29","date_gmt":"2025-08-29T03:26:29","guid":{"rendered":""},"modified":"2025-08-29T08:56:29","modified_gmt":"2025-08-29T03:26:29","slug":"rooms-rented-below-rs-7-500-day-qualify-as-taxable-hotel-accommodation-under-sac-9963-not-renting-service-sac-9972","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72448","title":{"rendered":"Rooms rented below Rs.7,500\/day qualify as taxable hotel accommodation under SAC 9963, not renting service (SAC 9972)"},"content":{"rendered":"<p>Rooms rented below Rs.7,500\/day qualify as taxable hotel accommodation under SAC 9963, not renting service (SAC 9972)<br \/>Case-Laws<br \/>GST<br \/>The AAR held that the applicant&#39;s provision of rooms to the respondent (a central bank) constitutes &#8220;hotel accommodation&#8221; 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 &#8220;hotel accommodation service&#8221; (SAC 9963) from &#8220;renting service&#8221; (SAC 9972), finding them to fa<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92050\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8217;s provision of rooms to the respondent (a central bank) constitutes &#8220;hotel accommodation&#8221; for <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72448","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72448","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72448"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72448\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}