https://www.taxtmi.com/caselaws?id=460154 Tamil Nadu AAR 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 applicant must register if turnover exceeds Rs. 20 lakh annually. Hostel accommodation services fall under tariff heading 9963, taxable at 18% GST (9% CGST + 9% SGST). When bundled with in-house food services, it constitutes composite supply taxed at the principal supply rate of 18%. en-us Tue, 05 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460154 Tamil Nadu AAR 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 applicant must register if turnover exceeds Rs. 20 lakh annually. Hostel accommodation services fall under tariff heading 9963, taxable at 18% GST (9% CGST + 9% SGST). When bundled with in-house food services, it constitutes composite supply taxed at the principal supply rate of 18%. Case-Laws GST Tue, 05 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460154