GST on hostel services

[Tushar More]

An individual providing Lodging Facilities to students for ₹ 5000/- p.m. Whether GST will be applicable or not. Also whether GST is applicable or not if he provides both Lodging and Food to students.

Please clarify whether any exemption is available on this. Please note that the thresold has been crossed.

AI Summary

GST on lodging services: classification as hostel or paying guest and separate food charges determine taxability and applicable rate.
Whether GST applies to student lodging and accompanying food: accommodation treated as commercial lodging (hotel/guest house/PG) is subject to GST at rates keyed to the declared tariff per unit per day; separately charged food is liable to GST, while bundled food included in the lodging charge is not separately taxed. Classification as hostel versus paying guest affects exemption eligibility, and any lower tariff exemption requires separate charging of food and fulfilling other conditions before it can be claimed.