https://www.taxtmi.com/caselaws?id=458953 AAR Tamil Nadu ruled that hostel accommodation services do not qualify for GST exemption under residential dwelling provisions. The authority determined that hostels differ from residential dwellings as they provide temporary accommodation similar to hotels but with basic facilities for longer stays. Hostel services are taxable at 18% GST (9% CGST + 9% SGST) under composite supply rules, with accommodation being the principal service. The applicant must register for GST if turnover exceeds twenty lakh rupees annually, as hostel services constitute taxable supply under GST law. en-us Thu, 31 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458953 AAR Tamil Nadu ruled that hostel accommodation services do not qualify for GST exemption under residential dwelling provisions. The authority determined that hostels differ from residential dwellings as they provide temporary accommodation similar to hotels but with basic facilities for longer stays. Hostel services are taxable at 18% GST (9% CGST + 9% SGST) under composite supply rules, with accommodation being the principal service. The applicant must register for GST if turnover exceeds twenty lakh rupees annually, as hostel services constitute taxable supply under GST law. Case-Laws GST Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458953