https://www.taxtmi.com/caselaws?id=458950 Tamil Nadu AAR ruled that hostel accommodation services for students and working women do not qualify for GST exemption under residential dwelling provisions. The authority held that hostel accommodation differs from residential dwelling as it provides temporary accommodation rather than permanent residence. The applicant must register for GST if turnover exceeds Rs. 20 lakh. Hostel services are taxable at 18% GST (9% CGST + 9% SGST) under composite supply provisions, with accommodation being the principal service bundled with ancillary services like food. en-us Thu, 31 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458950 Tamil Nadu AAR ruled that hostel accommodation services for students and working women do not qualify for GST exemption under residential dwelling provisions. The authority held that hostel accommodation differs from residential dwelling as it provides temporary accommodation rather than permanent residence. The applicant must register for GST if turnover exceeds Rs. 20 lakh. Hostel services are taxable at 18% GST (9% CGST + 9% SGST) under composite supply provisions, with accommodation being the principal service bundled with ancillary services like food. Case-Laws GST Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458950