https://www.taxtmi.com/caselaws?id=377452 The Authority determined that hostel accommodation provided by Trusts to students does not qualify as "Charitable Activities" and is not exempt under Sl. No. 1 of notification No. 12/2017-CT (Rate). However, it falls under Sl. No. 14 if the tariff is below one thousand rupees per day. Donations received without identifiable benefits to the donor are not subject to GST. Use of hostel rooms for commercial purposes disqualifies them from the exemption. Additionally, the exemption does not apply if the accommodation is used for commercial purposes in the future. Donations without identifiable benefits are not taxable, while those with identifiable benefits are taxable. en-us Sat, 29 Dec 2018 00:00:00 +0530 Sat, 08 Jun 2019 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377452 The Authority determined that hostel accommodation provided by Trusts to students does not qualify as "Charitable Activities" and is not exempt under Sl. No. 1 of notification No. 12/2017-CT (Rate). However, it falls under Sl. No. 14 if the tariff is below one thousand rupees per day. Donations received without identifiable benefits to the donor are not subject to GST. Use of hostel rooms for commercial purposes disqualifies them from the exemption. Additionally, the exemption does not apply if the accommodation is used for commercial purposes in the future. Donations without identifiable benefits are not taxable, while those with identifiable benefits are taxable. Case-Laws GST Sat, 29 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377452