https://www.taxtmi.com/highlights?id=77635 The case involves a query regarding GST exemption for hostel accommodation provided to students and working women. The Authority for Advance Ruling, Tamil Nadu, determined that the accommodation services, along with ancillary services, constitute a business subject to GST registration. The premises were deemed commercial, not residential, making them taxable. The applicable GST rate for hostel accommodation services was set at 9% CGST + 9% SGST. The supply of in-house food was considered part of a composite supply, with the principal service being accommodation, taxed at 18%. en-us Wed, 22 May 2024 06:57:29 +0530 Wed, 22 May 2024 06:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77635 The case involves a query regarding GST exemption for hostel accommodation provided to students and working women. The Authority for Advance Ruling, Tamil Nadu, determined that the accommodation services, along with ancillary services, constitute a business subject to GST registration. The premises were deemed commercial, not residential, making them taxable. The applicable GST rate for hostel accommodation services was set at 9% CGST + 9% SGST. The supply of in-house food was considered part of a composite supply, with the principal service being accommodation, taxed at 18%. Highlights GST Wed, 22 May 2024 06:57:29 +0530 https://www.taxtmi.com/highlights?id=77635