Hostel Fees Under Rs. 1,000 Per Day Qualify for GST Exemption, Including Food Costs for Students.

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Full Text of the Document

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....Exemption from GST - Hostel facility to its students - Whether there is any tax liability on hostel fees collected from outside students staying at the hostel for study purpose at a rate of ₹ 250 per day per person including food. - as the value of supply of a unit of accommodation in the hostel facility provided by the applicant to outside students is below one thousand rupees per day, the applicant is eligible for the exemption - AAR....