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All services of SAC 9963 provided by such a supplier having a declared tariff of less than Rs 1000-00 per day or equivalent would be exempt.

Exemption from GST — The applicant has sought advance ruling in respect of the following questions: 1. Whether the daily accommodation services ranging from Rs. 300 to Rs. 500 per bed are eligible for exemption under Notification No.12/2017-Central Tax? 2. Whether the monthly accommodation services ranging from Rs. 6,900 to Rs. 12,500 per bed is eligible for the exemption under Notification No.12/2017- Central Tax? 3. Whether the said notification would be applicable if LLP decides to charge additional charges for the extra facilities opted by the inhabitants in addition to the facilities that are currently included in the tariff received by the inhabitants but the overall price would be less than the present exemption limit of Rs. 1000 per day per Unit? Held that— 1. The daily accommodation services ranging from Rs. 300 to 500 per bed are eligible for exemption under Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 2. The monthly accommodation service ranging from Rs. 6,900 to Rs. 12,500 per bed is eligible for exemption under Notification No.12/2017- Central Tax (Rate) dated 28.06.2017. 3. If the applicant charges additional charges for extra facilities opted by the inhabitants in addition to the facilities that are currently included in the tariff received by the inhabitants but the overall price would be less than the present exemption limit of Rs. 1,000-00 per day per unit, then the same is liable to tax at the rates applicable to them as they are independent supplies, if they do not belong to the Group 9963. If they belong to the Group 9963, then the same are exempt as per entry no.14 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. — Srisai Luxurious Stay LLP, In Re… [2020] 22 TAXLOK.COM 094 (AAR-Karnataka)