Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
