GST IS NOT APPLICABLE ON HOSTEL RENT OF LESS THAN RS. 1K PER DAY FOR PER STUDENT
MAHARASHTRA AUTHORITY FOR ADVANCE RULING
GOODS AND SERVICES TAX
Case Name: Ghodawat Eduserve LLP
Appeal Number: Advance Ruling No. GST-ARA- 72/2019-20/B-51
Date of Judgement/Order: 27/08/2021
ORDER
(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
For reasons as discussed in the body of the order, the questions are answered as under: –
Question 1. Whether the activity of providing the hostel on the rent to various students by applicant is exempt (where hostel fees charged per student per day is much less than Rs. 1000/-)?
Answer: – Answered in the affirmative.
Question 2. If is it exempt it shall be claimed as exempted under Serial Number 12 or Serial Number 14 of Notification No. 12/2017- Central Tax (Rate) (as amended time to time) dated 25/06/2017.
Answer: – The present activity of the applicant is exempted under Serial Number 14 of Notification No. 12/2017- Central Tax (Rate) as amended from time to time.
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