Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
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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 fall under separate entries of the rate notification (serial no. 7(i)/(vi) and serial no. 15(7) respectively). The AAR further held that the GST characterization of hotel accommodation is independent of the Income Tax Act and must be governed solely by the GST law and applicable rate notifications.
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 fall under separate entries of the rate notification (serial no. 7(i)/(vi) and serial no. 15(7) respectively). The AAR further held that the GST characterization of hotel accommodation is independent of the Income Tax Act and must be governed solely by the GST law and applicable rate notifications.
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