https://www.taxtmi.com/highlights?id=73669 Exemption from GST - hostel accommodation extended by the Applicant hostel - accommodation services provided to students and working women - unless the twin conditions of ‘renting of residential dwelling’ for ‘use as residence,’ being inter-twined and inseparable, are not met, the exemption is not available. - it is clear that hostel accommodation is not equivalent to residential accommodation and hence we hold that the services supplied by the Applicant would not be eligible for exemption - AAR en-us Tue, 19 Dec 2023 14:10:48 +0530 Tue, 19 Dec 2023 14:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73669 Exemption from GST - hostel accommodation extended by the Applicant hostel - accommodation services provided to students and working women - unless the twin conditions of ‘renting of residential dwelling’ for ‘use as residence,’ being inter-twined and inseparable, are not met, the exemption is not available. - it is clear that hostel accommodation is not equivalent to residential accommodation and hence we hold that the services supplied by the Applicant would not be eligible for exemption - AAR Highlights GST Tue, 19 Dec 2023 14:10:48 +0530 https://www.taxtmi.com/highlights?id=73669