https://www.taxtmi.com/forum/issue?id=118081 The document outlines the conflict between a High Court holding that private hostels qualify for the residential dwelling exemption under Exemption Notification no. 12/2017 CGST (Rate) and contrary AAR positions after an amendment expanding taxable accommodation categories; it recommends either seeking an advance ruling for certainty or, as a conservative alternative, charging GST and utilising reverse charge input credits where rental inputs attract RCM. en-us Wed, 27 Jul 2022 14:28:40 +0530 Thu, 23 Jan 2025 15:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118081 The document outlines the conflict between a High Court holding that private hostels qualify for the residential dwelling exemption under Exemption Notification no. 12/2017 CGST (Rate) and contrary AAR positions after an amendment expanding taxable accommodation categories; it recommends either seeking an advance ruling for certainty or, as a conservative alternative, charging GST and utilising reverse charge input credits where rental inputs attract RCM. Discussion-Forum GST Wed, 27 Jul 2022 14:28:40 +0530 https://www.taxtmi.com/forum/issue?id=118081