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Heading 9963 (Accommodation, food and beverage services)

Goods and Services Tax - 7 (i) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or othe .....

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rmit or by whatever name called to serve alcoholic liquor for human consumption. 12 - (ii) Accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of a .....

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t for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 12 - (iii) Supply, by way of or as part of any service or in any other manner whatso .....

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ence or permit or by whatever name called to serve alcoholic liquor for human consumption. 18 - (iv) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any .....

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blishment, at any time during the year. 18 - (v) Supply, by way of or as part of any service or in any other manner whatsoever in outdoor catering wherein goods, being food or any other article for human consumption or any drink (whether or not alcoh .....

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al places meant for residential or lodging purposes having declared tariff of a unit of accommodation of two thousand five hundred rupees and above but less than seven thousand five hundred rupees per unit per day or equivalent. Explanation.- declare .....

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such unit. 18 - (vii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, including but not limited to food or any other article for human consumption or any drink (whether or not alcoholic liquor for human consum .....

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