https://www.taxtmi.com/caselaws?id=458869 AAR Tamil Nadu ruled that hostel accommodation services do not qualify for GST exemption under Entry 12 of Exemption Notification No. 12/2017-CT (Rate). The authority determined that hostel accommodation is not equivalent to residential dwelling for use as residence, as exemptions require strict interpretation. The applicant must register under GST as services constitute taxable supply. Hostel accommodation services fall under tariff heading 9963 and are taxable at 18% GST (9% CGST + 9% SGST). Services including food provided to hostel inmates constitute composite supply with accommodation as principal supply, attracting 18% tax rate. en-us Thu, 31 Aug 2023 00:00:00 +0530 Tue, 19 Nov 2024 09:59:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458869 AAR Tamil Nadu ruled that hostel accommodation services do not qualify for GST exemption under Entry 12 of Exemption Notification No. 12/2017-CT (Rate). The authority determined that hostel accommodation is not equivalent to residential dwelling for use as residence, as exemptions require strict interpretation. The applicant must register under GST as services constitute taxable supply. Hostel accommodation services fall under tariff heading 9963 and are taxable at 18% GST (9% CGST + 9% SGST). Services including food provided to hostel inmates constitute composite supply with accommodation as principal supply, attracting 18% tax rate. Case-Laws GST Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458869