https://www.taxtmi.com/caselaws?id=458933 AAR Tamil Nadu ruled that hostel accommodation services do not qualify for GST exemption as residential dwelling for use as residence. The Authority held that hostels are not equivalent to residential accommodation and fail to meet the twin conditions required for exemption under Entry 12 of Notification No. 12/2017. The applicant must register for GST if turnover exceeds twenty lakh rupees. Hostel accommodation services are taxable at 18% GST (9% CGST + 9% SGST) under tariff heading 9963. When food and other services are bundled with accommodation at a single price, it constitutes composite supply taxable at the principal supply rate of 18%. en-us Thu, 31 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458933 AAR Tamil Nadu ruled that hostel accommodation services do not qualify for GST exemption as residential dwelling for use as residence. The Authority held that hostels are not equivalent to residential accommodation and fail to meet the twin conditions required for exemption under Entry 12 of Notification No. 12/2017. The applicant must register for GST if turnover exceeds twenty lakh rupees. Hostel accommodation services are taxable at 18% GST (9% CGST + 9% SGST) under tariff heading 9963. When food and other services are bundled with accommodation at a single price, it constitutes 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=458933