https://www.taxtmi.com/caselaws?id=458932 The AAR, Tamil Nadu ruled that hostel accommodation services do not qualify for GST exemption under residential dwelling provisions. The Authority distinguished hostels from residential dwellings, noting that exemptions must be strictly construed and hostels serve temporary accommodation rather than residential purposes. The applicant must register for GST if turnover exceeds Rs. 20 lakh. Hostel accommodation services attract 18% GST (9% CGST + 9% SGST). Where food and other services are bundled with accommodation at a single consolidated price, this 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 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458932 The AAR, Tamil Nadu ruled that hostel accommodation services do not qualify for GST exemption under residential dwelling provisions. The Authority distinguished hostels from residential dwellings, noting that exemptions must be strictly construed and hostels serve temporary accommodation rather than residential purposes. The applicant must register for GST if turnover exceeds Rs. 20 lakh. Hostel accommodation services attract 18% GST (9% CGST + 9% SGST). Where food and other services are bundled with accommodation at a single consolidated price, this 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=458932