https://www.taxtmi.com/caselaws?id=458872 The AAR Tamil Nadu ruled that hostel accommodation services provided to students and working women do not qualify for GST exemption under residential dwelling provisions. The authority held that hostels are not equivalent to residential dwellings and distinguished them from temporary accommodations like hotels. The applicant must register for GST if turnover exceeds Rs. 20 lakh. Hostel accommodation services are taxable at 18% GST (9% CGST + 9% SGST). When food and other services are bundled with accommodation at a single price, it constitutes a composite supply taxable at the principal supply rate of 18%. 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=458872 The AAR Tamil Nadu ruled that hostel accommodation services provided to students and working women do not qualify for GST exemption under residential dwelling provisions. The authority held that hostels are not equivalent to residential dwellings and distinguished them from temporary accommodations like hotels. The applicant must register for GST if turnover exceeds Rs. 20 lakh. Hostel accommodation services are taxable at 18% GST (9% CGST + 9% SGST). When food and other services are bundled with accommodation at a single price, it constitutes a composite supply taxable at the principal supply rate of 18%. Case-Laws GST Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458872