https://www.taxtmi.com/caselaws?id=458981 The AAR Tamil Nadu held that hostel accommodation services do not qualify for GST exemption under residential dwelling provisions, as hostels are not equivalent to residential accommodation for use as residence. The ruling clarified that hostel accommodation is taxable at 18% GST (9% CGST + 9% SGST) under composite supply provisions, where accommodation is the principal service and food/other services are ancillary. The applicant must register for GST if turnover exceeds twenty lakh rupees annually, as hostel services constitute taxable supply in the course of business. en-us Fri, 01 Sep 2023 00:00:00 +0530 Sat, 23 Nov 2024 12:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458981 The AAR Tamil Nadu held that hostel accommodation services do not qualify for GST exemption under residential dwelling provisions, as hostels are not equivalent to residential accommodation for use as residence. The ruling clarified that hostel accommodation is taxable at 18% GST (9% CGST + 9% SGST) under composite supply provisions, where accommodation is the principal service and food/other services are ancillary. The applicant must register for GST if turnover exceeds twenty lakh rupees annually, as hostel services constitute taxable supply in the course of business. Case-Laws GST Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458981