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    <description>GST treatment of hotel accommodation is determined by tariff-based slabs: lower tariff band exemptions and higher tariff bands attract GST with input tax credit. Renting the restaurant premises on fixed monthly rent is a taxable supply attracting GST at the rate applicable to renting of commercial premises; the guidance cited serial provisions of Notification No. 11/2017-Central Tax (Rate) and its amendments.</description>
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