https://www.taxtmi.com/caselaws?id=458954 The AAR, Tamil Nadu ruled that hostel accommodation services do not qualify for GST exemption under residential dwelling provisions. The Authority held that hostel accommodation differs from residential dwelling as it's not rented for use as residence, distinguishing it from family/individual residential rentals. The applicant must register for GST if turnover exceeds Rs. 20 lakh. Hostel services are taxable at 18% GST (9% CGST + 9% SGST) under accommodation services category, not hotel rates. When food and other services are bundled with accommodation at a single consolidated price, it constitutes composite supply taxable at the principal supply rate of 18%. en-us Thu, 31 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458954 The AAR, Tamil Nadu ruled that hostel accommodation services do not qualify for GST exemption under residential dwelling provisions. The Authority held that hostel accommodation differs from residential dwelling as it's not rented for use as residence, distinguishing it from family/individual residential rentals. The applicant must register for GST if turnover exceeds Rs. 20 lakh. Hostel services are taxable at 18% GST (9% CGST + 9% SGST) under accommodation services category, not hotel rates. When food and other services are bundled with accommodation at a single consolidated price, it constitutes 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=458954