GST on additional facilities provided with accommodation services

In re Sri DMS Hospitality Private Limited (GST AAAR Karnataka)

As regards the taxability of the charges for the additional facilities provided by the Appellant to Sodexo Food Solutions, it is seen that in terms of the agreement, the Appellant charges an amount of Rs 1,22, 893/- towards the following facilities:-

(i) Washrooms and toilets are common infrastructure required in the building,

(ii) bunkers with lockers, partitions,

(iii) water purifier

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