04 February 2016
Under the Negative List - Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent - is exempt.Normally duties levied by any government or local authority is not considered part of tariff. Therefore, apparently the tariff charged by the guest house is under the negative list and not a taxable service.
CAclubindia
