Exemption from GST - hostel accommodation extended by the ...
Hostel Accommodation for Students and Working Women Ineligible for GST Exemption Due to Residential Dwelling Criteria.
December 19, 2023
Case Laws GST AAR
Exemption from GST - hostel accommodation extended by the Applicant hostel - accommodation services provided to students and working women - unless the twin conditions of ‘renting of residential dwelling’ for ‘use as residence,’ being inter-twined and inseparable, are not met, the exemption is not available. - it is clear that hostel accommodation is not equivalent to residential accommodation and hence we hold that the services supplied by the Applicant would not be eligible for exemption - AAR
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