APPLICABILITYOF GST ON STUDENT HOSTEL FEES

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(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.

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