https://www.taxtmi.com/caselaws?id=458873 AAR Tamil Nadu ruled that hostel accommodation services do not qualify for GST exemption under residential dwelling provisions. The authority held that hostels are not residential dwellings for residence use, requiring strict interpretation of exemption notifications. The applicant must register for GST if turnover exceeds Rs. 20 lakh. Hostel accommodation services are taxable at 18% GST (9% CGST + 9% SGST) under composite supply provisions, with accommodation being the principal supply despite bundled food and other services being charged consolidatedly. en-us Thu, 31 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458873 AAR Tamil Nadu ruled that hostel accommodation services do not qualify for GST exemption under residential dwelling provisions. The authority held that hostels are not residential dwellings for residence use, requiring strict interpretation of exemption notifications. The applicant must register for GST if turnover exceeds Rs. 20 lakh. Hostel accommodation services are taxable at 18% GST (9% CGST + 9% SGST) under composite supply provisions, with accommodation being the principal supply despite bundled food and other services being charged consolidatedly. Case-Laws GST Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458873