https://www.taxtmi.com/caselaws?id=460152 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 registration if turnover exceeds Rs. 20 lakh annually. Hostel services are taxable at 18% GST (9% CGST + 9% SGST) under tariff heading 9963. In-house food and other services provided with accommodation constitute composite supply, with the principal accommodation service determining the tax rate at 18% for the entire bundle. en-us Mon, 04 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460152 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 registration if turnover exceeds Rs. 20 lakh annually. Hostel services are taxable at 18% GST (9% CGST + 9% SGST) under tariff heading 9963. In-house food and other services provided with accommodation constitute composite supply, with the principal accommodation service determining the tax rate at 18% for the entire bundle. Case-Laws GST Mon, 04 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460152