No GST for Accommodation Services Less Than Rs. 20,000/Month for 90-Day Periods, CBIC Notifies [Read Notification]

The Central Board of Indirect Taxes and Customs ( CBIC ) has announced that accommodation services with a monthly value below Rs. 20,000 will be exempt from GST if provided for at least 90 consecutive days. This decision followed the 53rd GST Council meeting, which recommended this exemption for accommodation services up to the specified value per person per month.

The notification no. 04/2024 dated 12th July 2024 has notified the same. The notification No.12/2017-Central Tax (Rate), dated the 28th June, 2017 was amended as follows:

“(C) after serial number 12 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

(1)	(2)	(3)	(4)	(5)
“12A	Heading 9963	Supply of accommodation services having value of supply less than or equal to twenty thousand rupees per person per month provided that the accommodation service is supplied for a minimum continuous period of ninety days.	Nil	Nil”

This notification shall come into force with effect from the 15th day of July, 2024.

To Read the full text of the Notification CLICK HERE

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