https://www.taxtmi.com/caselaws?id=458957 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 accommodation as they are temporary accommodations similar to hotels, motels, or guest houses. The applicant must register for GST if turnover exceeds twenty lakh rupees. Hostel accommodation services are taxable at 18% GST (9% CGST + 9% SGST). When food and other services are bundled with accommodation at a single price, it constitutes a composite supply taxable at the principal supply rate of 18%. en-us Fri, 01 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458957 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 accommodation as they are temporary accommodations similar to hotels, motels, or guest houses. The applicant must register for GST if turnover exceeds twenty lakh rupees. Hostel accommodation services are taxable at 18% GST (9% CGST + 9% SGST). When food and other services are bundled with accommodation at a single price, it constitutes a composite supply taxable at the principal supply rate of 18%. Case-Laws GST Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458957