https://www.taxtmi.com/article/detailed?id=14966 The introduction of Entry 12AA exempts qualifying long term PG and hostel accommodation from GST registration and reverse charge on rent where eligibility conditions-minimum continuous residence and an aggregate tariff ceiling-are met. The exemption was clarified to apply retrospectively for an earlier period and to permit refund claims. Providers must monitor composite supplies and bundled services, since exceeding the tariff threshold or including ancillary services that raise aggregate consideration disqualifies the relief; rigorous documentation and GST compliant invoicing are essential to preserve the exemption. en-us Mon, 18 Aug 2025 09:10:34 +0530 Mon, 18 Aug 2025 09:10:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14966 The introduction of Entry 12AA exempts qualifying long term PG and hostel accommodation from GST registration and reverse charge on rent where eligibility conditions-minimum continuous residence and an aggregate tariff ceiling-are met. The exemption was clarified to apply retrospectively for an earlier period and to permit refund claims. Providers must monitor composite supplies and bundled services, since exceeding the tariff threshold or including ancillary services that raise aggregate consideration disqualifies the relief; rigorous documentation and GST compliant invoicing are essential to preserve the exemption. Articles Goods and Services Tax - GST Mon, 18 Aug 2025 09:10:34 +0530 https://www.taxtmi.com/article/detailed?id=14966