No GST payable on accommodation service provided below INR 1000

In re Healersark Resources Private Limited (GST AAR Karnataka)

GST not payable on accommodation services if per day declared tariff is below Rs. 1000

The AAR, Karnataka in the matter of M/s. Healersark Resources Private Limited [Advance Ruling No. KAR ADRG 75/2021 dated December 6, 2021] held that, assessee providing boarding and lodging facilities and raising 2 separate invoices, towards hostel rent and towards hostel food respectively would neither be covered un

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