https://www.taxtmi.com/caselaws?id=458956 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 residential dwellings as they are meant for temporary stay, distinguishing them from family residential properties. 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 composite supply provisions, where accommodation is the principal service and food/other services are ancillary, charged as a consolidated package. 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=458956 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 residential dwellings as they are meant for temporary stay, distinguishing them from family residential properties. 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 composite supply provisions, where accommodation is the principal service and food/other services are ancillary, charged as a consolidated package. Case-Laws GST Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458956