https://www.taxtmi.com/caselaws?id=379007 Hostel accommodation supplied with incidental ancillary facilities for a single lump-sum charge was treated as a naturally bundled composite supply, with boarding as the principal element. Because the per-unit charge, when converted to a daily basis, remained below the prescribed tariff threshold, the supply fell within the specific exemption entry for lodging services by hotels, inns, guest houses, clubs or campsites by whatever name called. The ruling also noted that trust status alone does not make hostel accommodation a charitable exemption; exemption depends on satisfying the lodging entry conditions. The service was therefore treated as exempt and taxable at nil rate. en-us Sat, 02 Mar 2019 00:00:00 +0530 Fri, 07 Mar 2025 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379007 Hostel accommodation supplied with incidental ancillary facilities for a single lump-sum charge was treated as a naturally bundled composite supply, with boarding as the principal element. Because the per-unit charge, when converted to a daily basis, remained below the prescribed tariff threshold, the supply fell within the specific exemption entry for lodging services by hotels, inns, guest houses, clubs or campsites by whatever name called. The ruling also noted that trust status alone does not make hostel accommodation a charitable exemption; exemption depends on satisfying the lodging entry conditions. The service was therefore treated as exempt and taxable at nil rate. Case-Laws GST Sat, 02 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379007