GST on Hostel accommodatio

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..... GST on Hostel accommodatio
Query (Issue) Started By: - PRAVEEN KUMAR Dated:- 26-8-2022 Last Reply Date:- 11-9-2022 Goods and Services Tax - GST
Got 5 Replies
GST
Dear Sir I am the owner of a building having 19 rooms. I am filing GST return under Hotel accommodations (HSN 996311) till June 2022. From July onward the rooms are occupying student and employees for accommodation only (mon .....

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..... thly rent is 2500/- per person). My query is can i change my GSTN service to Hostel accommodation (HSN 996332). How it is possible and GST is applicable on Hostel accommodation. Kindly advise me. Regards Praveen Reply By Ganeshan Kalyani: The Reply: Sir, refer issue id 118081 wherein a reference to HC order is given where it is ruled that hostel service is exempt from GST. Reply By Kunal Agrawa .....

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..... l: The Reply: If the building is residential and not commercial and consideration is charged per month for accommodation then benefit of exemption notification can be claimed. Reply By KASTURI SETHI: The Reply: You cannot get any sort of benefit /exemption by changing classification. It is a commercial activity. It is taxable under FCM. Reply By Murari Kumar: The Reply: I concur with Kasturi .....

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..... Sir, Reply By Shilpi Jain: The Reply: The period of agreement with the students would be relevant to decide whether exemption is applicable. This being in line with the decision of the Karnataka HC in the case of Taghar Vasudev - 2022 (2) TMI 780 - KARNATAKA HIGH COURT.
Discussion Forum - Knowledge Sharing .....

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