https://www.taxtmi.com/caselaws?id=756590 The AAR Maharashtra ruled on GST exemption eligibility for hostel accommodation services under Notification 12/2017. The authority held that 10-month hostel stays constitute "residential dwelling" and qualify for tax exemption, following Madras HC precedent in Thai Mookambikaa Ladies Hostel case. However, 1-2 month vacation stays for new students were deemed temporary accommodation, ineligible for exemption. For existing students extending their 10-month tenure by 1-2 months during vacations, the authority granted exemption, reasoning that the extension maintains the residential nature of their original long-term stay. en-us Wed, 31 Jul 2024 00:00:00 +0530 Mon, 05 Aug 2024 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756590 The AAR Maharashtra ruled on GST exemption eligibility for hostel accommodation services under Notification 12/2017. The authority held that 10-month hostel stays constitute "residential dwelling" and qualify for tax exemption, following Madras HC precedent in Thai Mookambikaa Ladies Hostel case. However, 1-2 month vacation stays for new students were deemed temporary accommodation, ineligible for exemption. For existing students extending their 10-month tenure by 1-2 months during vacations, the authority granted exemption, reasoning that the extension maintains the residential nature of their original long-term stay. Case-Laws GST Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756590