https://www.taxtmi.com/caselaws?id=459932 The Tamil Nadu AAR ruled that hostel accommodation services provided to students and working women do not qualify as "residential dwelling" under GST exemption notifications. The authority distinguished hostels from residential dwellings, noting hostels provide accommodation with bundled services like food and housekeeping to specific categories rather than typical residential use. Consequently, the applicant must register under GST if turnover exceeds twenty lakh rupees annually. Hostel accommodation services are classified under tariff heading 9963 and taxable at 18% GST. In-house food supply constitutes composite supply with accommodation services, attracting the same 18% tax rate as the principal supply. en-us Tue, 05 Sep 2023 00:00:00 +0530 Fri, 03 Jan 2025 18:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459932 The Tamil Nadu AAR ruled that hostel accommodation services provided to students and working women do not qualify as "residential dwelling" under GST exemption notifications. The authority distinguished hostels from residential dwellings, noting hostels provide accommodation with bundled services like food and housekeeping to specific categories rather than typical residential use. Consequently, the applicant must register under GST if turnover exceeds twenty lakh rupees annually. Hostel accommodation services are classified under tariff heading 9963 and taxable at 18% GST. In-house food supply constitutes composite supply with accommodation services, attracting the same 18% tax rate as the principal supply. Case-Laws GST Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459932