WIth reference to Sr. no. 7(vi) and 7(viii) of Notification 11/2017-Central tax (rate) dated 20/06/2017 defines ‘declared tariff’ to include charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
Whether such ‘declared tariff’ is determine after deducting meal component from the total rate?
Whether different declared tariffs can be adopted for different seasons and also for different
class of customers?
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