This discussion explores the applicability of GST (Goods and Services Tax) on hostel rent. While generally applicable at 12% according to a Karnataka AAR ruling, it's noted that such rulings are specific to the applicant. The consensus is that GST on hostel rent can depend on various factors and the nature of use, suggesting further investigation is needed beyond the AAR.
As per my understanding, AAR rulings are applicable only to applicants , So 12% is applicable to applicants not for others. Take others opinion as well.