https://www.taxtmi.com/caselaws?id=777431 AAR held that accommodation services provided to a government entity with room tariff under Rs.7,500 per day qualify as "hotel accommodation" (SAC 9963) and fall under serial no. 7(i)/(vi) of the rate notification, while separate renting services are classifiable as SAC 9972 under serial no. 15(7). The authority clarified that GST classification of hotel accommodation is distinct from Income Tax Act concepts and is governed solely by GST law and the corresponding Central/State rate notifications. en-us Fri, 22 Aug 2025 00:00:00 +0530 Fri, 29 Aug 2025 08:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777431 AAR held that accommodation services provided to a government entity with room tariff under Rs.7,500 per day qualify as "hotel accommodation" (SAC 9963) and fall under serial no. 7(i)/(vi) of the rate notification, while separate renting services are classifiable as SAC 9972 under serial no. 15(7). The authority clarified that GST classification of hotel accommodation is distinct from Income Tax Act concepts and is governed solely by GST law and the corresponding Central/State rate notifications. Case-Laws GST Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777431