Customer Care

Supply of services of short term accommodation, conference facilities etc to SEZ developer or SEZ units

Circular No. 48/22/2018-GST has been issued on 14th June 2018 and interesting observation in this is regarding the first point i.e supply of services of short-term accommodation, conferencing, banqueting etc. provided to a Special Economic Zone (SEZ) developer or a SEZ unit should be treated as an interState supply or intrastate supply? The clarification provided is that it should be treated […]

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GST Tip – 267

As per Notification No. 11/2017-Central Tax (Rate), “declared tariff” has to be considered for determining the tariff for accommodation in hotels, inns, guest houses, clubs or at campsites. Declared Tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but without excluding […]

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