https://www.taxtmi.com/caselaws?id=459947 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 accommodation constitutes taxable supply requiring registration if turnover exceeds Rs. 20 lakh annually. Services fall under tariff heading 9963, taxable at 18% GST (9% CGST + 9% SGST). In-house food supply forms composite supply with accommodation as principal service, attracting 18% tax rate on entire bundled service. en-us Mon, 04 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459947 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 accommodation constitutes taxable supply requiring registration if turnover exceeds Rs. 20 lakh annually. Services fall under tariff heading 9963, taxable at 18% GST (9% CGST + 9% SGST). In-house food supply forms composite supply with accommodation as principal service, attracting 18% tax rate on entire bundled service. Case-Laws GST Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459947