State the following independent services are taxable or exempted under the provision of GST law: Accommodation service provided by a hotel for lodging purpose having value of supply of a unit of accommodation of ₹ 900 pe

CS Professional · Advanced Tax Laws · PYQS · June 2025
State the following independent services are taxable or exempted under the provision of GST law: Accommodation service provided by a hotel for lodging purpose having value of supply of a unit of accommodation of ₹ 900 per day.

Answer & Explanation:

Accommodation service provided by a hotel for lodging purpose having value of supply of a unit of accommodation equal to or less than ₹ 1000 per day was earlier exempt from GST levy. However, this exemption was withdrawn vide Notification No. 4/2022 I.T. (Rate) dated 13.7.2022 and therefore the same is now taxable under GST.

Topics: GST

Open in Interactive Practice Hub · Full Practice Hub · Chapter Weightage · More in this subject

Related Questions in this Topic