Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Exemption from GST or not - activity of providing the hostel on ...

GST

August 31, 2021

Exemption from GST or not - activity of providing the hostel on the rent to various students by applicant - hostel fees charged per student per day is much less than ₹ 1000/- - The services provided by such hostel, for residential and lodging purposes would be covered by the scope of notification entry where the declared tariff of a unit of an accommodation is below one thousand rupees per day. Therefore, the scope of the entry is restricted to use of the accommodation unit for residential and lodging purpose only. - Benefit of exemption available - AAR

View Source

 


 

You may also like:

  1. Exemption from GST - activity of providing the hostel facility on the rent to various students by applicant is exempt (where hostel fees charged per student per day is...

  2. Exemption from GST or not - Hostel facility which includes lodging and Boarding service - the applicant has stated in their application that they will charge below...

  3. 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...

  4. Input tax credit - GST paid for hotel stay in case of rent free hotel accommodation provided to employees of the Applicant - ITC is not available in view of section 17(5)(g)

  5. Liability of tax - hostel facility to its students including food - hostel fees collected from outside students staying at the hostel for study purpose at a rate of...

  6. Classification of services - Hostel Accommodation services - The service of hostel is optional and not coming out from the package and separate consideration will be...

  7. Pure service - Benefit of exemption from GST - Governmental Entity or not - Renting of immovable Property Services i.e. 'Pure Service' provided by the applicant to...

  8. Exemption from service tax - renting - The petitioner being a University recognized under the provisions of the UGC Act, 1956, has to be construed as an “educational...

  9. Exemption from GST - hostel accommodation extended by the Applicant hostel - accommodation services provided to students and working women - unless the twin conditions...

  10. Charitable Activities or not - activities of the Trust in providing hostel accommodation facilities to the students who come to Pune for education do not fall within the...

 

Quick Updates:Latest Updates