https://www.taxtmi.com/caselaws?id=459933 AAR Tamil Nadu ruled that hostel accommodation services provided to students and working women do not qualify as "residential dwelling for use as residence" under GST exemption notification. The authority held that hostels constitute business accommodation services rather than residential dwellings, requiring GST registration if turnover exceeds twenty lakh rupees annually. Hostel accommodation services are taxable at 18% GST under tariff heading 9963 as composite supply, with food and other ancillary services bundled together at the principal supply rate. en-us Tue, 05 Sep 2023 00:00:00 +0530 Fri, 03 Jan 2025 16:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459933 AAR Tamil Nadu ruled that hostel accommodation services provided to students and working women do not qualify as "residential dwelling for use as residence" under GST exemption notification. The authority held that hostels constitute business accommodation services rather than residential dwellings, requiring GST registration if turnover exceeds twenty lakh rupees annually. Hostel accommodation services are taxable at 18% GST under tariff heading 9963 as composite supply, with food and other ancillary services bundled together at the principal supply rate. Case-Laws GST Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459933