https://www.taxtmi.com/highlights?id=93361 AAR holds that the applicant's provision of hostel accommodation does not constitute a "charitable activity" and therefore is not GST-exempt except to the extent expressly covered by the charitable definition; accommodation priced at or below Rs.20,000 per person per month is exempt only if supplied for a continuous period of at least 90 days, and both price and duration conditions must be satisfied. Leasing of premises to another educational institution is a taxable supply of services (classified under Heading 9972) and attracts CGST 9% and SGST 9%. Catering services supplied to a recipient college imparting higher education are not covered by the educational exemption and are taxable under Heading 9963 at CGST 9% and SGST 9%. en-us Wed, 15 Oct 2025 08:27:08 +0530 Wed, 15 Oct 2025 08:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93361 AAR holds that the applicant's provision of hostel accommodation does not constitute a "charitable activity" and therefore is not GST-exempt except to the extent expressly covered by the charitable definition; accommodation priced at or below Rs.20,000 per person per month is exempt only if supplied for a continuous period of at least 90 days, and both price and duration conditions must be satisfied. Leasing of premises to another educational institution is a taxable supply of services (classified under Heading 9972) and attracts CGST 9% and SGST 9%. Catering services supplied to a recipient college imparting higher education are not covered by the educational exemption and are taxable under Heading 9963 at CGST 9% and SGST 9%. Highlights GST Wed, 15 Oct 2025 08:27:08 +0530 https://www.taxtmi.com/highlights?id=93361