https://www.taxtmi.com/caselaws?id=440597 AAR Karnataka ruled that PG/hostel accommodation does not qualify as "residential dwelling" under GST exemption since it constitutes temporary stay similar to guest houses, lacks individual kitchen facilities, and prohibits cooking by inhabitants. The authority held that additional services like parking, food, and washing facilities are separate optional services, not naturally bundled with accommodation, requiring separate taxation. The applicant must obtain GST registration and pay GST at 18% under reverse charge mechanism on rental payments to landowners, as the services are taxable under GST. en-us Thu, 13 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440597 AAR Karnataka ruled that PG/hostel accommodation does not qualify as "residential dwelling" under GST exemption since it constitutes temporary stay similar to guest houses, lacks individual kitchen facilities, and prohibits cooking by inhabitants. The authority held that additional services like parking, food, and washing facilities are separate optional services, not naturally bundled with accommodation, requiring separate taxation. The applicant must obtain GST registration and pay GST at 18% under reverse charge mechanism on rental payments to landowners, as the services are taxable under GST. Case-Laws GST Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440597