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        Heading 9963

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        GST exemption for low-cost accommodation removed; prior relief covered declared-tariff units and hostel accommodation clarifications. The exemption for specified lodging services under Heading 9963 was omitted by Notification No. 4/2022 effective 18.7.2022. Previously, exemption covered hotel, inn, guest house, club or campsite services for residential purposes meeting a low-value unit-of-accommodation threshold; amendments adjusted the tariff criterion. Declared tariff explicitly included charges for all amenities in the unit while allowing discounts. Circular No. 32/06/2018 clarified treatment of hostel accommodation provided by trusts to students under the charitable-activities exemption framework.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST exemption for low-cost accommodation removed; prior relief covered declared-tariff units and hostel accommodation clarifications.

                                The exemption for specified lodging services under Heading 9963 was omitted by Notification No. 4/2022 effective 18.7.2022. Previously, exemption covered hotel, inn, guest house, club or campsite services for residential purposes meeting a low-value unit-of-accommodation threshold; amendments adjusted the tariff criterion. Declared tariff explicitly included charges for all amenities in the unit while allowing discounts. Circular No. 32/06/2018 clarified treatment of hostel accommodation provided by trusts to students under the charitable-activities exemption framework.


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