Will GST be charged on actual tariff or declared tariff for accommodation services?

Declared or published tariff is relevant only for determination

What will be GST rate if cost goes up (more than declared tariff) owing to additional bed

GST rate would be determined according to the declared tariff for the room

Where will the declared tariff be published?

Tariff declared anywhere, say on the websites through which business

GST at what rate would be levied if an upgrade is provided to the customer at a lower rate?

If the declared tariff of the accommodation provided by way of upgrade

Whether homestays providing accommodation through an Electronic Commerce Operator, below threshold limit are exempt from taking registration?

Notification No. 17/2017-Central Tax (Rate), has been issued making ECOs liable for payment of GST

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