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Applicable GST SAC and GST rate - - providing boarding and...

Contract Details: Student Accommodation GST-Exempt; Food Taxed with Reduced Rate Post-Nov 15, 2017, No ITC.

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GST June 6, 2022 Case Laws AAR
Applicable GST SAC and GST rate - - providing boarding and lodging to the students - There are two distinct supplies in this contract one for accommodation and the other for food - The SAC for supply of accommodation is ‘99631’ - this is exempt in the present case as per day rent is below Rs.1000/- - The SAC for supply of food is ‘99633’ and taxable at the rate is: i. 6% CGST & SGST each with ITC upto 14.11.2017. ii. 2.5% CGST & SGST each without ITC thereafter from 15.11.2017 onwards - AAR

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Acts Income Tax