https://www.taxtmi.com/caselaws?id=446309 The AAR, Tamil Nadu ruled that hostel accommodation services provided to students and working women are not exempt under GST exemption notifications. The Authority held that hostels constitute commercial premises providing temporary lodging, not residential dwellings, and therefore lose exemption status. The services were classified under tariff heading 9963 and taxed at 18% (9% CGST + 9% SGST). The Authority determined that food services provided to hostel inmates form part of a composite supply with accommodation as the principal service, making the entire bundle taxable at 18% rather than qualifying for separate exemption treatment. en-us Thu, 31 Aug 2023 00:00:00 +0530 Tue, 22 Apr 2025 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446309 The AAR, Tamil Nadu ruled that hostel accommodation services provided to students and working women are not exempt under GST exemption notifications. The Authority held that hostels constitute commercial premises providing temporary lodging, not residential dwellings, and therefore lose exemption status. The services were classified under tariff heading 9963 and taxed at 18% (9% CGST + 9% SGST). The Authority determined that food services provided to hostel inmates form part of a composite supply with accommodation as the principal service, making the entire bundle taxable at 18% rather than qualifying for separate exemption treatment. Case-Laws GST Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446309