https://www.taxtmi.com/caselaws?id=460129 The 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 provisions. The authority held that hostels constitute business accommodation services rather than residential dwellings, requiring GST registration if turnover exceeds Rs. 20 lakh annually. Hostel accommodation services fall under tariff heading 9963, taxable at 18% GST (9% CGST + 9% SGST). Food and other services provided in-house constitute a composite supply with accommodation as the principal service, attracting the same 18% tax rate. en-us Mon, 04 Sep 2023 00:00:00 +0530 Sat, 11 Jan 2025 13:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460129 The 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 provisions. The authority held that hostels constitute business accommodation services rather than residential dwellings, requiring GST registration if turnover exceeds Rs. 20 lakh annually. Hostel accommodation services fall under tariff heading 9963, taxable at 18% GST (9% CGST + 9% SGST). Food and other services provided in-house constitute a composite supply with accommodation as the principal service, attracting the same 18% tax rate. Case-Laws GST Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460129