https://www.taxtmi.com/caselaws?id=458999 The AAR Tamil Nadu ruled that hostel accommodation services provided to students and working women do not qualify for GST exemption as "residential dwelling for use as residence." The authority held that hostels are not equivalent to residential accommodation and differ from hotels in duration and facilities. Hostel accommodation services are taxable at 18% GST (9% CGST + 9% SGST) under tariff heading 9963. When food and other services are bundled with accommodation at a single price, it constitutes a composite supply taxable at the principal service rate of 18%. The applicant must register for GST if turnover exceeds twenty lakh rupees annually. 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=458999 The AAR Tamil Nadu ruled that hostel accommodation services provided to students and working women do not qualify for GST exemption as "residential dwelling for use as residence." The authority held that hostels are not equivalent to residential accommodation and differ from hotels in duration and facilities. Hostel accommodation services are taxable at 18% GST (9% CGST + 9% SGST) under tariff heading 9963. When food and other services are bundled with accommodation at a single price, it constitutes a composite supply taxable at the principal service rate of 18%. The applicant must register for GST if turnover exceeds twenty lakh rupees annually. Case-Laws GST Fri, 01 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458999