https://www.taxtmi.com/article/detailed?id=8746 Change in GST rates for hotel accommodation requires hotels to apply revised per unit per day rate tiers by reference to the time of supply. The article explains applicable treatments across invoice, payment and supply timing scenarios, and for stays spanning the change recommends, as a conservative approach, treating each day as a separate supply and applying pre change rates to days before the change and post change rates to days on or after the change, while awaiting formal notification. en-us Mon, 30 Sep 2019 09:49:57 +0530 Mon, 30 Sep 2019 09:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8746 Change in GST rates for hotel accommodation requires hotels to apply revised per unit per day rate tiers by reference to the time of supply. The article explains applicable treatments across invoice, payment and supply timing scenarios, and for stays spanning the change recommends, as a conservative approach, treating each day as a separate supply and applying pre change rates to days before the change and post change rates to days on or after the change, while awaiting formal notification. Articles Goods and Services Tax - GST Mon, 30 Sep 2019 09:49:57 +0530 https://www.taxtmi.com/article/detailed?id=8746