https://www.taxtmi.com/caselaws?id=762051 The AAR Tamil Nadu ruled that hostel accommodation services do not qualify for GST exemption under residential dwelling provisions. The authority held that hostels are not equivalent to residential dwellings and are not rented for use as residence, requiring strict interpretation of exemption notifications. The applicant must register for GST if turnover exceeds Rs. 20 lakh. 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 consolidated price, it constitutes a composite supply taxable at the principal supply rate of 18%. en-us Sat, 31 Aug 2024 00:00:00 +0530 Mon, 02 Jun 2025 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762051 The AAR Tamil Nadu ruled that hostel accommodation services do not qualify for GST exemption under residential dwelling provisions. The authority held that hostels are not equivalent to residential dwellings and are not rented for use as residence, requiring strict interpretation of exemption notifications. The applicant must register for GST if turnover exceeds Rs. 20 lakh. 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 consolidated price, it constitutes a composite supply taxable at the principal supply rate of 18%. Case-Laws GST Sat, 31 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762051