Heading 9963 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

Supply of accommodation services having value of supply less than or equal to twenty thousand rupees per person per month provided that the accommodation service is supplied for a minimum continuous period of ninety days. Definition (zx) renting in relation to immovable property means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property; ************** Notes: Inserted vide notification no. 04/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024