Dormitory Beds and 2 BHK Rentals Over Rs. 1000/Day Ineligible for GST Exemption Under Clause 13(b).

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Full Text of the Document

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....Exemption from GST - renting of dormitory consisting of 12 beds and renting of 2 BHK where the charges per bed (in the case of dormitory) and per room (in the case of 2 BHK) is less than ₹ 1000/- per day - the renting out of beds in a dormitory is also not akin to renting of rooms and hence it will not qualify for exemption under clause 13(b) of the said Notification.....