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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%.

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