IS GST APPLICABLE ON HOSTEL RENT ?

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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