https://www.taxtmi.com/caselaws?id=779917 AAR held that provision of hostel accommodation by a trust does not qualify as a "charitable activity" for GST exemption, except for specifically defined charitable activities. Accommodation is exempt only if value per person per month is less than or equal to twenty thousand rupees and the stay is at least ninety continuous days. Leasing of premises to an educational institution imparting higher education is taxable (CGST 9% + SGST 9%) under the relevant service heading. Catering services supplied to a higher-education institution are not exempt and are likewise liable to CGST 9% and SGST 9%. en-us Thu, 25 Sep 2025 00:00:00 +0530 Wed, 15 Oct 2025 08:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779917 AAR held that provision of hostel accommodation by a trust does not qualify as a "charitable activity" for GST exemption, except for specifically defined charitable activities. Accommodation is exempt only if value per person per month is less than or equal to twenty thousand rupees and the stay is at least ninety continuous days. Leasing of premises to an educational institution imparting higher education is taxable (CGST 9% + SGST 9%) under the relevant service heading. Catering services supplied to a higher-education institution are not exempt and are likewise liable to CGST 9% and SGST 9%. Case-Laws GST Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779917