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    <title>HOSTEL ACCOMMODATION PROVIDED TO STUDENTS AND WORKING WOMEN - EXEMPTED FROM GST?</title>
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    <description>The Authority for Advance Ruling held that hostel accommodation provided with ancillary services to students and working women is not a residential dwelling for exemption purposes, is taxable under the accommodation tariff heading, and in house food supplied as part of the composite supply takes the tax rate applicable to the principal accommodation service.</description>
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    <pubDate>Fri, 08 Dec 2023 10:13:51 +0530</pubDate>
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      <description>The Authority for Advance Ruling held that hostel accommodation provided with ancillary services to students and working women is not a residential dwelling for exemption purposes, is taxable under the accommodation tariff heading, and in house food supplied as part of the composite supply takes the tax rate applicable to the principal accommodation service.</description>
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