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        Case ID :
        GST

        The case involves a query regarding GST exemption for hostel...

        GST Ruling: Hostel Accommodation for Students & Working Women Requires Registration, Taxed as Commercial Services.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The case involves a query regarding GST exemption for hostel accommodation provided to students and working women. The Authority for Advance Ruling, Tamil Nadu, determined that the accommodation services, along with ancillary services, constitute a business subject to GST registration. The premises were deemed commercial, not residential, making them taxable. The applicable GST rate for hostel accommodation services was set at 9% CGST + 9% SGST. The supply of in-house food was considered part of a composite supply, with the principal service being accommodation, taxed at 18%.
                                Note: It is a system-generated summary and is for quick reference only.
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