Accommodation services classification under GST clarifies codes for room accommodation, campsites, and recreational camp packages. Classification designates Accommodation services under SAC group 99631 for GST into three codes: 996311 for room or unit accommodation by hotels, inns, guest houses and similar establishments (excluding recreational camps, student residences and workers' hostels); 996312 for camp site services including space for recreational vehicles or tents, bivouac shelters and pandal/shamiana event services; and 996313 for recreational and vacation camp packages combining overnight accommodation with food and recreational or training services charged as an all inclusive fee.
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.
Accommodation services classification under GST clarifies codes for room accommodation, campsites, and recreational camp packages.
Classification designates Accommodation services under SAC group 99631 for GST into three codes: 996311 for room or unit accommodation by hotels, inns, guest houses and similar establishments (excluding recreational camps, student residences and workers' hostels); 996312 for camp site services including space for recreational vehicles or tents, bivouac shelters and pandal/shamiana event services; and 996313 for recreational and vacation camp packages combining overnight accommodation with food and recreational or training services charged as an all inclusive fee.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.