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Heading 9963 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGSTExtract Omitted ************* Notes: Omitted vide Notification No. 4/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as, Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having 31 [ value of supply ] of a unit of accommodation below 60 [ or equal to ] one thousand rupees per day or equivalent. ******** Note: As amended vide Notification No. 20/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 , before it was read as, Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having 31 [ value of supply ] of a unit of accommodation below one thousand rupees per day or equivalent. ************* Notes: As amended by notification no. 15/2018 dated 26-7-2018 w.e.f. 27-07-2018, before it was read as, 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.
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