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    <title>Accommodation Services provided to Students and Working Professionals in Hostel would fall within ambit of Residential Accommodation to qualify for exemption</title>
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    <description>Services providing long-term hostel accommodation to students and working professionals qualify as residential accommodation for the GST exemption; ordinary meaning and Board clarifications distinguishing residential dwellings from temporary-stay establishments control classification, and the provider&#039;s commercial registration status does not affect exemption eligibility.</description>
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