gst on hotel rooms special cases

concern - I have a special case of a hostel chain In Bangalore. They have more than 11 hostels in Bangalore with more than 2000 students. Before GST, they use to charge 13.5k Lum-sum per month per student (+50k security) but after GST, they have declared 9000 as accommodation per student and 4.5k on Mess charges per month per student. Currently, they have started charging 12% GST(approx. INR 550 extra) on food but no GST on accommodation charges, They are not paying any GST on accommodation. Is it fair that a person with more than 2cr accommodation revenue has been exempted from Tax? (Few facts - 2 students are staying in one room, the hostel company is a sole proprietorship, accommodation cost to the owner for one complete room with 2 students is 8k(so accommodation profitability per room is 10k after deducting this cost). Can somebody help me whether this person will be exempted from accommodation tax)?