https://www.taxtmi.com/article/detailed?id=13001 Hostel accommodation supplied with mandatory meals and amenities for a continuous ten month academic tenure constitutes renting a residential dwelling for use as a residence and is exempt under S. No. 12 of Notification 12/2017-Central Tax (Rate). Short vacation stays of one to two months by new students do not qualify for exemption, whereas similar short extensions by students who already completed ten months retain residential character and remain exempt. The AAR relied on precedents defining residence and distinguished mixed supply characterizations; subsequent GST Council recommendations and a notification amendment narrowed exemption scope and expressly excluded student residences and hostels from the entry. en-us Tue, 08 Oct 2024 18:51:23 +0530 Tue, 08 Oct 2024 18:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13001 Hostel accommodation supplied with mandatory meals and amenities for a continuous ten month academic tenure constitutes renting a residential dwelling for use as a residence and is exempt under S. No. 12 of Notification 12/2017-Central Tax (Rate). Short vacation stays of one to two months by new students do not qualify for exemption, whereas similar short extensions by students who already completed ten months retain residential character and remain exempt. The AAR relied on precedents defining residence and distinguished mixed supply characterizations; subsequent GST Council recommendations and a notification amendment narrowed exemption scope and expressly excluded student residences and hostels from the entry. Articles Goods and Services Tax - GST Tue, 08 Oct 2024 18:51:23 +0530 https://www.taxtmi.com/article/detailed?id=13001