https://www.taxtmi.com/caselaws?id=460131 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 Entry 12 of Notification 12/2017. The authority held that hostels constitute commercial accommodation services with ancillary facilities, not residential dwellings. Consequently, the applicant must register under GST if turnover exceeds Rs. 20 lakh annually. Hostel accommodation services attract 18% GST (9% CGST + 9% SGST) under tariff heading 9963. Food and other services provided constitute composite supply with accommodation as principal supply, taxable at 18% overall rate. en-us Mon, 04 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460131 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 Entry 12 of Notification 12/2017. The authority held that hostels constitute commercial accommodation services with ancillary facilities, not residential dwellings. Consequently, the applicant must register under GST if turnover exceeds Rs. 20 lakh annually. Hostel accommodation services attract 18% GST (9% CGST + 9% SGST) under tariff heading 9963. Food and other services provided constitute composite supply with accommodation as principal supply, taxable at 18% overall rate. Case-Laws GST Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460131