https://www.taxtmi.com/article/detailed?id=17315 Accommodation services are exempt where the monthly value per person does not exceed the prescribed threshold and the stay is continuous for at least 90 days, with qualifying past supplies regularised on an "as is where is" basis. A consolidated PG charge for residential stay and daily meals may be a composite supply, with accommodation as the principal supply; the exemption then governs the full bundle, but related input tax credit is unavailable. Non-exempt or short-term accommodation is taxable according to the per-unit daily tariff under the accommodation-services rate structure, subject to input tax credit conditions and blocked-credit restrictions. en-us Sat, 29 Aug 2026 14:38:01 +0530 Sat, 29 Aug 2026 16:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17315 Accommodation services are exempt where the monthly value per person does not exceed the prescribed threshold and the stay is continuous for at least 90 days, with qualifying past supplies regularised on an "as is where is" basis. A consolidated PG charge for residential stay and daily meals may be a composite supply, with accommodation as the principal supply; the exemption then governs the full bundle, but related input tax credit is unavailable. Non-exempt or short-term accommodation is taxable according to the per-unit daily tariff under the accommodation-services rate structure, subject to input tax credit conditions and blocked-credit restrictions. Articles Goods and Services Tax - GST Sat, 29 Aug 2026 14:38:01 +0530 https://www.taxtmi.com/article/detailed?id=17315