Interpretation of Statute - Renting of accommodation services - ...
GST Clarifies "Per Unit" Rule: Entire Villa is One Rental Unit, No Room-by-Room Bookings Allowed.
July 11, 2020
Case Laws GST AAR
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.
View Source