The case involves a query regarding GST exemption for hostel ...

GST exemption denied for hostel accommodation services provided to students and working women. Registration required. Taxable at 9% CGST + 9% SGST. Food supply taxed as composite supply.

Case Laws GST

May 22, 2024

The case involves a query regarding GST exemption for hostel accommodation provided to students and working women. The Authority for Advance Ruling, Tamil Nadu, determined that the accommodation services, along with ancillary services, constitute a business subject to GST registration. The premises were deemed commercial, not residential, making them taxable. The applicable GST rate for hostel accommodation services was set at 9% CGST + 9% SGST. The supply of in-house food was considered part of a composite supply, with the principal service being accommodation, taxed at 18%.

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The case involves a query regarding GST exemption for hostel ...

GST exemption denied for hostel accommodation services provided to students and working women. Registration required. Taxable at 9% CGST + 9% SGST. Food supply taxed as composite supply.

Case Laws GST

May 22, 2024

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