https://www.taxtmi.com/caselaws?id=394788 Accommodation services supplied by hotel-like establishments qualify for exemption when the declared tariff per unit is below the prescribed threshold of Rs. 1,000 per day or equivalent, including monthly arrangements where the per-day equivalent remains below that limit. The ruling also distinguishes composite accommodation packages from separately supplied ancillary services: extra facilities remain exempt only if they form part of the exempt accommodation supply, while independently supplied non-exempt services are taxable unless they themselves fall within the relevant exempt classification. The tariff structure and the character of the supply therefore determine exemption availability. en-us Tue, 31 Mar 2020 00:00:00 +0530 Fri, 30 Oct 2020 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394788 Accommodation services supplied by hotel-like establishments qualify for exemption when the declared tariff per unit is below the prescribed threshold of Rs. 1,000 per day or equivalent, including monthly arrangements where the per-day equivalent remains below that limit. The ruling also distinguishes composite accommodation packages from separately supplied ancillary services: extra facilities remain exempt only if they form part of the exempt accommodation supply, while independently supplied non-exempt services are taxable unless they themselves fall within the relevant exempt classification. The tariff structure and the character of the supply therefore determine exemption availability. Case-Laws GST Tue, 31 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394788