The Ministry of Finance (MoF) on July 12, 2024, issued an amendment to notification no. 9/2017 - Integrated Tax (Rate), dated June 28, 2017, which states “exemptions on supply of services under IGST Act”
The following has been amended namely: -
• After serial number 10H and the entries relating thereto, the following serial numbers and entries 10I, 10J, and 10K have been inserted.
• Serial Number 13A which states “Supply of accommodation services having the 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” has been inserted.
This shall come into force from July 15, 2024.
[Notification No. 04/2024- Integrated Tax (Rate)]
