https://www.taxtmi.com/article/detailed?id=11689 The AAR found that student hostel accommodation supplied below the per day threshold from August 1, 2021 until July 18, 2022 was exempt under the service exemption notification as renting of residential dwelling (SAC 996322). The AAR treated the service as residential hostel accommodation and observed that a subsequent amendment to the rate notification removed the qualifying language around the threshold, causing similar low charge accommodation to become taxable under the amended notification after mid July. en-us Thu, 03 Aug 2023 10:18:57 +0530 Thu, 03 Aug 2023 10:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11689 The AAR found that student hostel accommodation supplied below the per day threshold from August 1, 2021 until July 18, 2022 was exempt under the service exemption notification as renting of residential dwelling (SAC 996322). The AAR treated the service as residential hostel accommodation and observed that a subsequent amendment to the rate notification removed the qualifying language around the threshold, causing similar low charge accommodation to become taxable under the amended notification after mid July. Articles Goods and Services Tax - GST Thu, 03 Aug 2023 10:18:57 +0530 https://www.taxtmi.com/article/detailed?id=11689