Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Eligibility criteria for GST exemption on hostel accommodation services, the requirement for GST registration based on turnover, the applicable GST rate for hostel accommodation services, and the tax treatment of in-house food supply as part of hostel services. The key points are: hostel accommodation services do not qualify as a 'residential dwelling for use as residence' and are ineligible for GST exemption under the relevant notification. The applicant is required to obtain GST registration if their aggregate annual turnover exceeds the prescribed threshold. The supply of hostel accommodation services is taxable at 9% CGST + 9% SGST under the relevant tariff heading. When accommodation and food services are provided as a composite supply, the tax rate applicable to the principal supply (accommodation) will apply to the composite supply, which is 18% GST.
Eligibility criteria for GST exemption on hostel accommodation services, the requirement for GST registration based on turnover, the applicable GST rate for hostel accommodation services, and the tax treatment of in-house food supply as part of hostel services. The key points are: hostel accommodation services do not qualify as a 'residential dwelling for use as residence' and are ineligible for GST exemption under the relevant notification. The applicant is required to obtain GST registration if their aggregate annual turnover exceeds the prescribed threshold. The supply of hostel accommodation services is taxable at 9% CGST + 9% SGST under the relevant tariff heading. When accommodation and food services are provided as a composite supply, the tax rate applicable to the principal supply (accommodation) will apply to the composite supply, which is 18% GST.
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