Page 196 - GSTL_7th May 2020_Vol 36_Part 1

154 GST LAW TIMES [ Vol. 36
accommodation of seven
thousand and 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.
(ix) Accommodation, food 9 -
and beverage services other
than (ii), (iii), (v), (vi), (vii)
and (viii) above.
Explanation. - For the removal
of doubt, it is hereby clarified
that, supply, by way of or as
part of any service or in any
other manner whatsoever, of
goods, being food or any oth-
er article for human consump-
tion or 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, oth-
er than those located in the
premises of hotels, inns, guest
houses, clubs, campsites or
other commercial places
meant for residential or lodg-
ing purposes having declared
tariff of any unit of accommo-
dation of seven thousand five
hundred rupees and above
per unit per day or equivalent
shall attract central tax @ 2.5%
without any input tax credit
under item (i) above and shall
not be levied at the rate as
specified under this entry.

GST LAW TIMES  7th May 2020  196