https://www.taxtmi.com/caselaws?id=458952 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 provide temporary accommodation similar to hotels/guest houses, not permanent residence. The applicant must register for GST if turnover exceeds Rs. 20 lakh. Hostel accommodation is taxable at 18% GST (9% CGST + 9% SGST). Where food and other services are bundled with accommodation at a single 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 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458952 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 provide temporary accommodation similar to hotels/guest houses, not permanent residence. The applicant must register for GST if turnover exceeds Rs. 20 lakh. Hostel accommodation is taxable at 18% GST (9% CGST + 9% SGST). Where food and other services are bundled with accommodation at a single 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=458952