https://www.taxtmi.com/caselaws?id=424326 The AAR Rajasthan declined to issue a ruling on GST exemption for hostel accommodation services. The applicant sought exemption under Notification No.12/2017-Central Tax (Rate) for hostel facilities charging less than Rs.1000 per student per day. The AAR held that essential documentary evidence was missing, including rent/lease agreements, local authority licenses, facility brochures, fee breakups, and occupancy details. Without these documents, the AAR could not determine whether the services constituted composite or mixed supply, classify them under HSN codes, or assess exemption eligibility. The ruling was refused due to insufficient supporting documentation. en-us Thu, 19 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424326 The AAR Rajasthan declined to issue a ruling on GST exemption for hostel accommodation services. The applicant sought exemption under Notification No.12/2017-Central Tax (Rate) for hostel facilities charging less than Rs.1000 per student per day. The AAR held that essential documentary evidence was missing, including rent/lease agreements, local authority licenses, facility brochures, fee breakups, and occupancy details. Without these documents, the AAR could not determine whether the services constituted composite or mixed supply, classify them under HSN codes, or assess exemption eligibility. The ruling was refused due to insufficient supporting documentation. Case-Laws GST Thu, 19 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424326