https://www.taxtmi.com/caselaws?id=774556 Rental receipts from hotel accommodation are treated as a taxable supply of services under GST, and once the earlier exemption for lower tariff accommodation was withdrawn, such receipts became exigible to GST at the prescribed rate. Where the rent was fixed before GST and did not include tax, the GST component cannot be absorbed within the agreed rent; the landlord must collect and deposit GST in compliance with registration requirements, and the tenant department must pay GST in addition to the rent. en-us Mon, 07 Jul 2025 00:00:00 +0530 Thu, 10 Jul 2025 08:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774556 Rental receipts from hotel accommodation are treated as a taxable supply of services under GST, and once the earlier exemption for lower tariff accommodation was withdrawn, such receipts became exigible to GST at the prescribed rate. Where the rent was fixed before GST and did not include tax, the GST component cannot be absorbed within the agreed rent; the landlord must collect and deposit GST in compliance with registration requirements, and the tenant department must pay GST in addition to the rent. Case-Laws GST Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774556