https://www.taxtmi.com/caselaws?id=460130 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 notifications. The accommodation constitutes taxable supply of services requiring GST registration if turnover exceeds twenty lakh rupees annually. Hostel services are taxable at 18% GST under tariff heading 9963 as composite supply, with accommodation being the principal service. The authority distinguished hostels from residential dwellings, noting hostels provide temporary accommodation with bundled services on per-bed basis rather than family residential use. en-us Tue, 05 Sep 2023 00:00:00 +0530 Sat, 11 Jan 2025 13:58:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460130 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 notifications. The accommodation constitutes taxable supply of services requiring GST registration if turnover exceeds twenty lakh rupees annually. Hostel services are taxable at 18% GST under tariff heading 9963 as composite supply, with accommodation being the principal service. The authority distinguished hostels from residential dwellings, noting hostels provide temporary accommodation with bundled services on per-bed basis rather than family residential use. Case-Laws GST Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460130