https://www.taxtmi.com/caselaws?id=460127 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 business accommodation services, not residential dwellings, requiring GST registration if turnover exceeds Rs. 20 lakhs. Hostel accommodation services are taxable at 18% GST (9% CGST + 9% SGST) under tariff heading 9963. In-house food supply to hostel inmates constitutes composite supply with accommodation being the principal supply, attracting 18% GST rate on the entire composite supply. en-us Mon, 04 Sep 2023 00:00:00 +0530 Sat, 11 Jan 2025 13:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460127 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 business accommodation services, not residential dwellings, requiring GST registration if turnover exceeds Rs. 20 lakhs. Hostel accommodation services are taxable at 18% GST (9% CGST + 9% SGST) under tariff heading 9963. In-house food supply to hostel inmates constitutes composite supply with accommodation being the principal supply, attracting 18% GST rate on the entire composite supply. Case-Laws GST Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460127