Question ID :
44634
GST on hostel services provided by educatinoal trust to its students
Is GST applicable on hostel services provided by educatinoal trust to its students @ 12% when hostel charges are less than Rs. 1,000/- per day per bed ?? Further can we consider imparting of education and hostel charges as composite supply or do we need to consider it as mixed supply ??
Posted by
VISHAL BABAN PANDIT
on
Apr 05, 2024
Filed Under
GST
No GST on Woman Hostels, Madras HC.
Justice Krishnan Ramaswamy, setting aside the GST demand notice, said: "While adverting to the imposition of GST on hostel accommodation, it has to be looked into as to whether the inmates of the hostel rooms are using the premises as their residential dwelling or commercial purpose since renting of residential unit attracts GST only when it is rented for commercial purpose." Since the end-use of the property is for residential purposes, it would not attract GST, he ruled.
Posted by
SURAJ KUMAR CHOUDHARY on
Apr 10, 2024