https://www.taxtmi.com/highlights?id=58872 Liability of tax - hostel facility to its students including food - hostel fees collected from outside students staying at the hostel for study purpose at a rate of ₹ 250/- per day per person including food - The clam of the appellant regarding benefit of exemption notification no. 12/2017-CT for hostel fees is devoid of merit in view of the fact that exemption is granted to the services falling under Sl. No. 14 – heading 9963 only and not for heading 9992 as is applicable in this case. - AAAR en-us Wed, 21 Jul 2021 10:43:48 +0530 Wed, 21 Jul 2021 10:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58872 Liability of tax - hostel facility to its students including food - hostel fees collected from outside students staying at the hostel for study purpose at a rate of ₹ 250/- per day per person including food - The clam of the appellant regarding benefit of exemption notification no. 12/2017-CT for hostel fees is devoid of merit in view of the fact that exemption is granted to the services falling under Sl. No. 14 – heading 9963 only and not for heading 9992 as is applicable in this case. - AAAR Highlights GST Wed, 21 Jul 2021 10:43:48 +0530 https://www.taxtmi.com/highlights?id=58872