https://www.taxtmi.com/caselaws?id=458964 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 the twin conditions of "residential dwelling for use as residence" are not met. The services are taxable at 18% GST (9% CGST + 9% SGST) under hostel accommodation category. Where food and other services are bundled with accommodation at a single consolidated price, it constitutes composite supply with the principal service (accommodation) determining the tax rate. The applicant requires GST registration if turnover exceeds twenty lakh rupees annually. en-us Fri, 01 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458964 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 the twin conditions of "residential dwelling for use as residence" are not met. The services are taxable at 18% GST (9% CGST + 9% SGST) under hostel accommodation category. Where food and other services are bundled with accommodation at a single consolidated price, it constitutes composite supply with the principal service (accommodation) determining the tax rate. The applicant requires GST registration if turnover exceeds twenty lakh rupees annually. Case-Laws GST Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458964