https://www.taxtmi.com/caselaws?id=411652 The Authority for Advance Ruling (AAR) determined that the activity of providing hostel accommodation to students by the applicant is exempt from GST under Serial Number 14 of Notification No. 12/2017-Central Tax (Rate). The AAR found that the hostel accommodation did not qualify as a "residential dwelling" under Serial Number 12 due to its temporary nature and restrictions on use, but rather fell under Serial Number 14 as the services provided were lodging below the specified tariff. en-us Fri, 27 Aug 2021 00:00:00 +0530 Wed, 26 Mar 2025 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411652 The Authority for Advance Ruling (AAR) determined that the activity of providing hostel accommodation to students by the applicant is exempt from GST under Serial Number 14 of Notification No. 12/2017-Central Tax (Rate). The AAR found that the hostel accommodation did not qualify as a "residential dwelling" under Serial Number 12 due to its temporary nature and restrictions on use, but rather fell under Serial Number 14 as the services provided were lodging below the specified tariff. Case-Laws GST Fri, 27 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411652