https://www.taxtmi.com/article/detailed?id=13296 Amendments tie the tax rate for hotel restaurant services to the actual value of individual accommodation units by redefining declared tariff and specified premises, creating higher-rate treatment with input tax credit and lower-rate treatment without credit, with an opt-in declaration for the higher-rate regime. The core dispute concerns whether the phrase "any unit of accommodation" triggers a premises-wide classification when one or more units exceed the tariff threshold or whether tax remains invoice-wise and room-wise determined by transaction value. en-us Mon, 06 Jan 2025 15:56:02 +0530 Mon, 06 Jan 2025 15:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13296 Amendments tie the tax rate for hotel restaurant services to the actual value of individual accommodation units by redefining declared tariff and specified premises, creating higher-rate treatment with input tax credit and lower-rate treatment without credit, with an opt-in declaration for the higher-rate regime. The core dispute concerns whether the phrase "any unit of accommodation" triggers a premises-wide classification when one or more units exceed the tariff threshold or whether tax remains invoice-wise and room-wise determined by transaction value. Articles Goods and Services Tax - GST Mon, 06 Jan 2025 15:56:02 +0530 https://www.taxtmi.com/article/detailed?id=13296