APPLICABILITYOF GST ON STUDENT HOSTEL FEES

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Student hostel services are GST exempt if stay exceeds 90 days and charges are up to Rs 20000 per month per person. If fully exempt, registration is not required. If already registered, report such income as exempt in returns.

Sanjay Ratnani

Sanjay Ratnani

(Querist)
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14 April 2026 MY CLIENT IS RUNNING A STUDENT HOSTEL AND CHARGE FOR STAY ALON WITH FOOD HIS RECEIPTS ARE MORE THAN 1 CR PLEASE GUIDE US IS GST REGISTRATION IS MANDATORY AND THESE SERVICES ARE EXEMPT FROM GST

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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14 April 2026 GST registration is NOT mandatory as long as the services meet specific exemption criteria, even if the total turnover exceeds ₹1 crore. Under Section 23(1) of the CGST Act, 2017, anyone providing services that are wholly exempt from tax is not required to register for GST.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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14 April 2026 Based on recent guidelines effective from July 15, 2024, hostel services are exempt from GST if both of the following conditions are met:
Monthly Charge: The total value of supply (including food and other bundled services) must be less than or equal to ₹20,000 per person per month.
Duration of Stay: The accommodation must be supplied for a minimum continuous period of 90 days.

Sanjay Ratnani

Sanjay Ratnani

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14 April 2026 Sir, if he has already GST registered then it is mandatory to show hostal receipts as exempted in GST

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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14 April 2026 Yes, if the conditions are satisfied.

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