https://www.taxtmi.com/caselaws?id=752346 AAR Tamil Nadu ruled that hostel accommodation services provided to students and working women do not qualify for GST exemption under Entry 12 of Notification 12/2017-Central Tax (Rate). The authority held that hostels are neither residential dwellings nor rented for residential use, requiring strict interpretation of exemption provisions. The applicant must register under GST if turnover exceeds twenty lakh rupees. Hostel accommodation is taxable at 18% CGST + SGST under composite supply provisions, with hostel services being the principal supply despite including incidental food services. en-us Fri, 01 Sep 2023 00:00:00 +0530 Tue, 07 May 2024 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752346 AAR Tamil Nadu ruled that hostel accommodation services provided to students and working women do not qualify for GST exemption under Entry 12 of Notification 12/2017-Central Tax (Rate). The authority held that hostels are neither residential dwellings nor rented for residential use, requiring strict interpretation of exemption provisions. The applicant must register under GST if turnover exceeds twenty lakh rupees. Hostel accommodation is taxable at 18% CGST + SGST under composite supply provisions, with hostel services being the principal supply despite including incidental food services. Case-Laws GST Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752346