https://www.taxtmi.com/caselaws?id=447135 The AAR, Tamil Nadu ruled that hostel accommodation services provided by the applicant do not qualify for GST exemption under Entry 12 of Exemption Notification No. 12/2017-CT (Rate). The authority held that hostel accommodation differs from residential dwelling as it provides lodging with ancillary services like food and housekeeping on per-bed basis, constituting business activity rather than residential use. The applicant must register under GST if turnover exceeds twenty lakh rupees. Hostel services are taxable at 18% (9% CGST + 9% SGST) under tariff heading 9963, not hotel rates. The composite supply including accommodation and food services attracts 18% tax rate based on the principal supply. en-us Tue, 05 Sep 2023 00:00:00 +0530 Wed, 23 Apr 2025 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447135 The AAR, Tamil Nadu ruled that hostel accommodation services provided by the applicant do not qualify for GST exemption under Entry 12 of Exemption Notification No. 12/2017-CT (Rate). The authority held that hostel accommodation differs from residential dwelling as it provides lodging with ancillary services like food and housekeeping on per-bed basis, constituting business activity rather than residential use. The applicant must register under GST if turnover exceeds twenty lakh rupees. Hostel services are taxable at 18% (9% CGST + 9% SGST) under tariff heading 9963, not hotel rates. The composite supply including accommodation and food services attracts 18% tax rate based on the principal supply. Case-Laws GST Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447135