https://www.taxtmi.com/caselaws?id=752976 The AAR Tamil Nadu ruled that hostel accommodation services provided to students and working women do not qualify for GST exemption as residential dwelling. Converting residential homes into commercial hostel premises with bed-wise rentals and bundled services constitutes taxable business activity. The applicant must obtain GST registration if turnover exceeds Rs. 20 lakh. Hostel accommodation services are taxable at 18% CGST + SGST under tariff heading 9963. When food and accommodation are provided together at consolidated charges, it constitutes composite supply taxable at the principal supply rate of 18%. en-us Thu, 31 Aug 2023 00:00:00 +0530 Tue, 21 May 2024 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752976 The AAR Tamil Nadu ruled that hostel accommodation services provided to students and working women do not qualify for GST exemption as residential dwelling. Converting residential homes into commercial hostel premises with bed-wise rentals and bundled services constitutes taxable business activity. The applicant must obtain GST registration if turnover exceeds Rs. 20 lakh. Hostel accommodation services are taxable at 18% CGST + SGST under tariff heading 9963. When food and accommodation are provided together at consolidated charges, it constitutes composite supply taxable at the principal supply rate of 18%. Case-Laws GST Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752976