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Hostel accommodation provided for less than Rs. 1,000 per day with other services without any charges exempt from GST

June 5, 2019[2019] 105 taxmann.com 153 (AAR - CHHATTISGARH)
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GST: Where applicant is running a girls hostel and it provides accommodation to girls in hostel against a charge of Rs. 6,000/Rs. 7,000 per month per boarder and it also provides to occupants ancillary services such as food, parking facililty, hot water facility, guest rooms and temple without any extra charges, activities undertaken by applicant would fall under Heading No. 9963 and exempted from payment of GST

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