https://www.taxtmi.com/caselaws?id=459002 The AAR, Tamil Nadu ruled that hostel accommodation services do not qualify for GST exemption under residential dwelling provisions. The authority distinguished hostels from residential dwellings, noting hostels are temporary accommodations similar to hotels rather than permanent residences. Consequently, the applicant must register for GST if turnover exceeds Rs. 20 lakh. 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% GST rate applicable to the principal service of accommodation. en-us Mon, 04 Sep 2023 00:00:00 +0530 Mon, 25 Nov 2024 18:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459002 The AAR, Tamil Nadu ruled that hostel accommodation services do not qualify for GST exemption under residential dwelling provisions. The authority distinguished hostels from residential dwellings, noting hostels are temporary accommodations similar to hotels rather than permanent residences. Consequently, the applicant must register for GST if turnover exceeds Rs. 20 lakh. 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% GST rate applicable to the principal service of accommodation. Case-Laws GST Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459002