Examine the taxability of supplies in the following independent cases in terms of the relevant provisions of the CGST Act, 2017. Brief reason should form part of your answer: A2Z Hotels provided supply of accommodation s

Supply of accommodation services having value of supply less than or equal to ₹ 20000 per person per month provided that the accommodation service is supplied for a minimum continuous period of ninety days is exempt from GST. Thus, supply of accommodation services provided by A2Z Hotels having value of supply equal to ₹ 20000 per month to a MBBS student, for a continuous period of 179 days is exempt from GST.