HOSTEL SERVICE

[shailendra parakh]

Dear Sir,

With regard to GST ,my query is with regard to Exemption from Renting of Immovabel Property.

Facts for this discussion are as under:

Charges collected for residential and lodging of the students (esp college students ) staying in hostel owned by private commercial entity will be liable to GST.(3 student in one room, Total ₹ 450=00 per day for 3 student ) ,{without mess facility } ,for 1 month ₹ 13500=00,for year ₹ 162000-00 (nos.of student.-200 ) ,charges collected in two instalment

Further students are just residing and availing mess facility in the hostel premises,

Mess facility charges and Rent is collected seperately?, Mess facility charges collected by other person ,

BUT EDUCATION IS OBTAINED FROM COLLEGES not connected in any way with the hostel activity?

Whether it will fall under commercial places meant for residential dwelling or lodging purpose? Your early comments on the aforesaid discussion wil b highly appreciated.You may reply detailed discussion on

[email protected]

Sir, Can it be said as renting of residential dwelling for use as residence by students?

Thank you in anticipation.

AI Summary

Are Student Hostel Lodging Charges Subject to GST? Daily Rates Exempt Under Notification No. 12/17-Central Tax (Rate) A discussion on a forum addresses whether charges for student lodging in a hostel owned by a private commercial entity are subject to GST. The charges are collected separately for rent and mess facilities, with education provided by unrelated colleges. A participant confirms it is a commercial activity, initially subject to an 18% GST rate. However, it is clarified that charges collected on a per-day basis are exempt from GST under Notification No. 12/17-Central Tax (Rate). The question of whether this exemption applies for a full year remains open for further clarification.