https://www.taxtmi.com/caselaws?id=458975 The AAR, Tamil Nadu ruled that hostel accommodation services provided to 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 is not meant for family use as residence, applying strict interpretation of exemption notifications. The services are taxable at 18% GST (9% CGST + 9% SGST) under hostel accommodation category, not hotel rates. Where food and other services are bundled with accommodation at a single consolidated price, it constitutes composite supply taxable at the principal supply rate of 18%. The applicant must obtain GST registration if turnover exceeds twenty lakh rupees annually. en-us Fri, 01 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458975 The AAR, Tamil Nadu ruled that hostel accommodation services provided to 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 is not meant for family use as residence, applying strict interpretation of exemption notifications. The services are taxable at 18% GST (9% CGST + 9% SGST) under hostel accommodation category, not hotel rates. Where food and other services are bundled with accommodation at a single consolidated price, it constitutes composite supply taxable at the principal supply rate of 18%. The applicant must obtain GST registration if turnover exceeds twenty lakh rupees annually. Case-Laws GST Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458975