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of <h1>Amendments clarify GST exemptions for accommodations, including hostel stays by trusts for students under charitable activities.</h1> The various amendments and clarifications related to the exemption of certain services from GST, specifically focusing on accommodations provided by hotels, inns, guest houses, clubs, or campsites. Initially, accommodations priced below or equal to one thousand rupees per day were exempt. Subsequent notifications and amendments updated these provisions, including a clarification regarding hostel accommodations provided by trusts to students, which may fall under charitable activities and be exempt from GST according to a specific notification. The definition of 'declared tariff' includes all amenities provided within the accommodation unit.
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