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GST - Highlights / Catch Notes

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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.

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