https://www.taxtmi.com/caselaws?id=440431 AAR UP ruled that hostel accommodation services charging less than Rs. 1,000 per day qualified for GST exemption under Notification No. 12/2017-CT(Rate) from 01.08.2021 to 12.07.2022, as hostels fall under "whatever name called" provision for residential accommodation services. However, post-amendment effective 13.07.2022, such services became taxable at 12% under Notification No. 11/2017-CT(Rate) as the exemption entry was omitted, making hostel services no longer exempt from GST liability. en-us Mon, 08 May 2023 00:00:00 +0530 Fri, 18 Apr 2025 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440431 AAR UP ruled that hostel accommodation services charging less than Rs. 1,000 per day qualified for GST exemption under Notification No. 12/2017-CT(Rate) from 01.08.2021 to 12.07.2022, as hostels fall under "whatever name called" provision for residential accommodation services. However, post-amendment effective 13.07.2022, such services became taxable at 12% under Notification No. 11/2017-CT(Rate) as the exemption entry was omitted, making hostel services no longer exempt from GST liability. Case-Laws GST Mon, 08 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440431