GST Clarifies "Per Unit" Rule: Entire Villa is One Rental Unit, No Room-by-Room Bookings Allowed.

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Full Text of the Document

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....Interpretation of Statute - Renting of accommodation services - meaning of “Per Unit” - since they will be rending out the entire Villa, then each individual Villa may be treated as per unit’ - The two different clients will not be able to book the same villa and there will be no option of booking particular room of the villa. - the expression per unit” in the present case will be the entire villa.....