https://www.taxtmi.com/caselaws?id=458870 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 accommodation like hotels. Hostel services are taxable at 18% GST (9% CGST + 9% SGST) under tariff heading 9963. When food and other services are bundled with accommodation as composite supply, the principal service (accommodation) tax rate of 18% applies to the entire package. The applicant must register for GST if turnover exceeds twenty lakh rupees annually. en-us Thu, 31 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458870 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 accommodation like hotels. Hostel services are taxable at 18% GST (9% CGST + 9% SGST) under tariff heading 9963. When food and other services are bundled with accommodation as composite supply, the principal service (accommodation) tax rate of 18% applies to the entire package. The applicant must register for GST if turnover exceeds twenty lakh rupees annually. Case-Laws GST Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458870