Hostel Accommodation Services Subject to 18% GST, Not Eligible for Residential Exemption Under Notification No. 12/2017.

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....Exemption from GST - hostel accommodation - The hostel accommodation is not equivalent to residential accommodation and hence the services supplied by the Applicant would not be eligible for exemption under Entry 12 of Exemption Notification No. 12/2017-CT(Rate) - Taxable @ 18% for the composite supply provided by them. - AAR....