Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
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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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