https://www.taxtmi.com/article/detailed?id=17315 GST exemption for accommodation services applies where the value does not exceed Rs. 20,000 per person per month and the continuous stay is at least 90 days. A consolidated PG charge for stay and ordinary daily meals may be a composite supply when accommodation is the principal supply, making the entire consideration exempt but requiring denial or reversal of related input tax credit. Accommodation outside the exemption is classified by its daily equivalent tariff: the 12% rate with input tax credit applies within the prescribed per-day ceiling, while 18% applies only above that ceiling. en-us Sat, 29 Aug 2026 14:38:01 +0530 Mon, 31 Aug 2026 10:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17315 GST exemption for accommodation services applies where the value does not exceed Rs. 20,000 per person per month and the continuous stay is at least 90 days. A consolidated PG charge for stay and ordinary daily meals may be a composite supply when accommodation is the principal supply, making the entire consideration exempt but requiring denial or reversal of related input tax credit. Accommodation outside the exemption is classified by its daily equivalent tariff: the 12% rate with input tax credit applies within the prescribed per-day ceiling, while 18% applies only above that ceiling. Articles Goods and Services Tax - GST Sat, 29 Aug 2026 14:38:01 +0530 https://www.taxtmi.com/article/detailed?id=17315