https://www.taxtmi.com/caselaws?id=458849 The AAR held that hostel accommodation services do not qualify for GST exemption under residential accommodation provisions as hostels differ from residential premises. The authority determined that hostel services cannot be equated to hotel accommodation due to longer stay periods and basic facilities, making them taxable at 18% GST (9% CGST + 9% SGST) under tariff heading 9963. Regarding in-house food supply, the AAR ruled it constitutes a composite supply with accommodation as the principal service, applying the 18% tax rate to the entire bundled service rather than separate taxation. en-us Thu, 31 Aug 2023 00:00:00 +0530 Mon, 18 Nov 2024 15:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458849 The AAR held that hostel accommodation services do not qualify for GST exemption under residential accommodation provisions as hostels differ from residential premises. The authority determined that hostel services cannot be equated to hotel accommodation due to longer stay periods and basic facilities, making them taxable at 18% GST (9% CGST + 9% SGST) under tariff heading 9963. Regarding in-house food supply, the AAR ruled it constitutes a composite supply with accommodation as the principal service, applying the 18% tax rate to the entire bundled service rather than separate taxation. Case-Laws GST Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458849