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        Case ID :
        GST

        AAR holds that the applicant's provision of hostel accommodation...

        Hostel accommodation not charitable unless ≤₹20,000/month and continuous ≥90 days; leasing and catering taxable under Headings 9972 and 9963

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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.

        AAR holds that the applicant's provision of hostel accommodation does not constitute a 'charitable activity' and therefore is not GST-exempt except to the extent expressly covered by the charitable definition; accommodation priced at or below ₹20,000 per person per month is exempt only if supplied for a continuous period of at least 90 days, and both price and duration conditions must be satisfied. Leasing of premises to another educational institution is a taxable supply of services (classified under Heading 9972) and attracts CGST 9% and SGST 9%. Catering services supplied to a recipient college imparting higher education are not covered by the educational exemption and are taxable under Heading 9963 at CGST 9% and SGST 9%.

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