TaxTMI 
TaxTMI 
First : Educational institute reg u/s 12AA rented immovable property to a company for residential dwelling use . Second : Company run hostel and collect fees for students of school/ college. What will be the Service tax liability of 1. Educational institute 2. Company taxability
GST on renting of Immovable property by Educational Inst (12AA) and its affiliates
08 Jun 2017 
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GST on renting of immovable property: rent used for business makes the lessor's supply taxable while hostel charges are separately taxable.
Where an educational institution registered under section 12AA rents immovable property to a company and the company uses that property to run a hostel and charge fees to students, the lessor's receipts from such renting are taxable as supply because the premises are used in furtherance of the lessee's business; the hostel operator's charges for accommodation constitute a separate taxable activity. (AI Summary)
Where an educational institution registered under section 12AA rents immovable property to a company and the company uses that property to run a hostel and charge fees to students, the lessor's receipts from such renting are taxable as supply because the premises are used in furtherance of the lessee's business; the hostel operator's charges for accommodation constitute a separate taxable activity. (AI Summary)