Hostel accomodation by Charitable Trust

CA Anand (Business) (6 Points)

29 June 2023  

As per GST Laws, hostel accommodation provided by Charitable Trust where per day rent of a room is upto 1000 is exempt.
So based on this notification ,let's say, if Mr X has given his residential property to ABC Trust on lease/rent so that such trust can give such property to students on rent as hostel, whether GST will be applicable on this transaction.??