https://www.taxtmi.com/schedules?id=9548 The exemption for specified lodging services under Heading 9963 was omitted by Notification No. 4/2022 effective 18.7.2022. Previously, exemption covered hotel, inn, guest house, club or campsite services for residential purposes meeting a low-value unit-of-accommodation threshold; amendments adjusted the tariff criterion. Declared tariff explicitly included charges for all amenities in the unit while allowing discounts. Circular No. 32/06/2018 clarified treatment of hostel accommodation provided by trusts to students under the charitable-activities exemption framework. en-us Sat, 01 Jul 2017 16:35:00 +0530 Fri, 21 Mar 2025 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/schedules?id=9548 The exemption for specified lodging services under Heading 9963 was omitted by Notification No. 4/2022 effective 18.7.2022. Previously, exemption covered hotel, inn, guest house, club or campsite services for residential purposes meeting a low-value unit-of-accommodation threshold; amendments adjusted the tariff criterion. Declared tariff explicitly included charges for all amenities in the unit while allowing discounts. Circular No. 32/06/2018 clarified treatment of hostel accommodation provided by trusts to students under the charitable-activities exemption framework. Schedules GST Sat, 01 Jul 2017 16:35:00 +0530 https://www.taxtmi.com/schedules?id=9548