https://www.taxtmi.com/forum/issue?id=121107 GST exemption for hostel accommodation supplied in India to students of a foreign university is considered available where the supply qualifies as accommodation service and the prescribed value and continuous-stay conditions are met. From 15 July 2024, exemption is considered applicable where charges do not exceed Rs. 20,000 per person per month and the stay is for at least 90 continuous days. Foreign-university status does not, by itself, disqualify the supply. Compliance depends on the service character, correct valuation, documented continuous stay, and absence of arrangements altering the supply's character. en-us Tue, 08 Sep 2026 18:29:58 +0530 Wed, 09 Sep 2026 15:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121107 GST exemption for hostel accommodation supplied in India to students of a foreign university is considered available where the supply qualifies as accommodation service and the prescribed value and continuous-stay conditions are met. From 15 July 2024, exemption is considered applicable where charges do not exceed Rs. 20,000 per person per month and the stay is for at least 90 continuous days. Foreign-university status does not, by itself, disqualify the supply. Compliance depends on the service character, correct valuation, documented continuous stay, and absence of arrangements altering the supply's character. Discussion-Forum GST Tue, 08 Sep 2026 18:29:58 +0530 https://www.taxtmi.com/forum/issue?id=121107