https://www.taxtmi.com/forum/issue?id=113518 Privately owned hostels not connected to an educational institution are treated as commercial lodging services rather than renting of residential dwellings; room charges are taxable under GST. Separately charged mess or food services provided by another person are characterised as catering supplies and attract GST. Institutional concessions require a demonstrable attachment to an educational institution and are not available solely because students reside at the premises, although limited small-value hospitality exemptions may apply where statutory thresholds are met. en-us Thu, 22 Mar 2018 20:17:18 +0530 Thu, 23 Jan 2025 15:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113518 Privately owned hostels not connected to an educational institution are treated as commercial lodging services rather than renting of residential dwellings; room charges are taxable under GST. Separately charged mess or food services provided by another person are characterised as catering supplies and attract GST. Institutional concessions require a demonstrable attachment to an educational institution and are not available solely because students reside at the premises, although limited small-value hospitality exemptions may apply where statutory thresholds are met. Discussion-Forum GST Thu, 22 Mar 2018 20:17:18 +0530 https://www.taxtmi.com/forum/issue?id=113518