https://www.taxtmi.com/caselaws?id=460155 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 lakh annually. Hostel services are taxable at 18% GST under tariff heading 9963 as composite supply, with accommodation being the principal service bundled with ancillary services like food. en-us Tue, 05 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460155 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 lakh annually. Hostel services are taxable at 18% GST under tariff heading 9963 as composite supply, with accommodation being the principal service bundled with ancillary services like food. Case-Laws GST Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460155