hostel service – OnlineTaxUpdate

Hostel and Accommodation service operating through rental premises along with food-related service taxed @ 9% CGST

byCA Bimal Jain14/02/202414/02/2024

The Tamil Nadu AAR in the case of In re. Nithiyashree Ladies Hotel [Advance Ruling No. 77/AAR/2023dated September 04, 2023] held that, hostel and accommodation service operating through rental premises along with food-related service is not eligible for exemption and…

GST Article

GST DAILY – 166

byCA Pradeep Modi30/01/202430/01/2024

Exemption not available on hostel services due to temporary nature and specific licenses, AAR distinguished it from residential dwelling The Tamilnadu AAR in the case of ARPUTHA WOMENS HOSTEL, decided on 5-9-2023 ✔️ Where assessee provided boarding and lodging with…