4.22 Other Services
Comparative Analysis - Pre and Post 22nd September 2025
4.22 Other Services
Sr.
No.
Description of Goods
Chapter/ Heading /
Sub-heading / Tariff item
Old Rate
%
New Rate
%
1
Supply of “hotel accommodation” having value of supply of a unit of accommodation less than or equal to seven thousand five hundred rupees per unit per day or equivalent
9963
12%
with ITC
5%.......