Page 194 - GSTL_7th May 2020_Vol 36_Part 1

152 GST LAW TIMES [ Vol. 36
five hundred rupees and
above per unit per day or
equivalent.
Explanation. - “declared tariff”
includes charges for all
amenities provided in the unit
of accommodation (given on
rent for stay) like furniture,
air-conditioner, refrigerators
or any other amenities, but
without excluding any dis-
count offered on the pub-
lished charges for such unit.
(ii) Accommodation in ho- 6 -
tels, inns, guest houses, clubs,
campsites or other commer-
cial places meant for residen-
tial or lodging purposes hav-
ing declared tariff of a unit of
accommodation of one thou-
sand rupees and above but
less than two thousand five
hundred rupees per unit per
day or equivalent.
Explanation. - “declared tariff’
includes charges for all
amenities provided in the unit
of accommodation (given on
rent for stay) like furniture,
air-conditioner, refrigerators
or any other amenities, but
without excluding any dis-
count offered on the pub-
lished charges for such unit.
(iii) Supply, by way of or as 9 -
part of any service or in any
other manner whatsoever, of
goods, being food or any oth-
er article for human consump-
tion or any drink, where such
supply or service is for cash,
deferred payment or other
valuable consideration, pro-
vided by a restaurant, eating
joint including mess, canteen,
whether for consumption on
or away from the premises
where such food or any other
article for human consump-
tion or drink is supplied,
located in the premises of

GST LAW TIMES  7th May 2020  194