https://www.taxtmi.com/caselaws?id=458980 The Authority for Advance Ruling, Tamil Nadu held that hostel accommodation services do not qualify for GST exemption under residential dwelling provisions. The AAR distinguished hostels from residential dwellings, noting they are meant for temporary stays rather than permanent residence. The applicant must register for GST if turnover exceeds twenty lakh rupees. Hostel accommodation services are taxable at 18% GST (9% CGST + 9% SGST). When food and other services are bundled with accommodation as a composite supply, the entire package attracts 18% tax rate applicable to the principal supply of accommodation services. en-us Fri, 01 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458980 The Authority for Advance Ruling, Tamil Nadu held that hostel accommodation services do not qualify for GST exemption under residential dwelling provisions. The AAR distinguished hostels from residential dwellings, noting they are meant for temporary stays rather than permanent residence. The applicant must register for GST if turnover exceeds twenty lakh rupees. Hostel accommodation services are taxable at 18% GST (9% CGST + 9% SGST). When food and other services are bundled with accommodation as a composite supply, the entire package attracts 18% tax rate applicable to the principal supply of accommodation services. Case-Laws GST Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458980