Gst on hostel services

3968 views 5 replies

An individual providing Lodging Facilities to students for Rs. 5000/- p.m. Whether GST will be applicable or not.

Also whether GST is applicable or not if he provides both Lodging and Food to students.

Please clarify whether any exemption is available on this.

Replies (5)
applicable if crosses the threshold
Sir, under GST, "Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc" has been covered under SAC Code 996322 taxable at the rate of 18%. So, since my charges per unit of accomodation is less than 1000/- per day, can i treat it as exempt service under SAC 9963 i.e., "services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below 1000 rupees per day or equivalent. Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.' by charging for fooding seperately. My query is since hotels are meant for temporary stay, unlike hostels. Can i claim exemption is hostel services by showing it under SAC 9963. Also, since a seperate SAC is available for hostel services i.e. SAC 996322, is it right to do so.
Mr. Tushar have you got your answer than please share?

Sir If you have got your answer please share. . .

Dear Sir,

 

please share the final answer


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register