Page 195 - GSTL_7th May 2020_Vol 36_Part 1

2020 ] IN RE : MANGALDAS MEHTA AND CO. LIMITED 153
hotels, inns, guest houses,
clubs, campsites or other
commercial places meant for
residential or lodging purpos-
es having declared tariff of
any unit of accommodation
of seven thousand five hun-
dred 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.
(iv) * * * * * * *
(v) ………. 9 -
(vi) Accommodation in ho- 9 -
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 two thou-
sand five hundred rupees and
above but less than seven
thousand five hundred rupees
per unit per day or equiva-
lent.
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.
(vii) …………. 9 -
(viii) Accommodation in 14 -
hotels including five star ho-
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
GST LAW TIMES  7th May 2020  195