gst on hostels

691 views 7 replies
what is the taxability under gst on private hostel services(per day room tarrif is less than rs 1000)having income of more than 20lakhs perannum.
Replies (7)
In my view gst is not applicable considering the exemption of Rs.1,000 tariff per day.
hostel services are not like hotel, inn or guests house.. it is not available for general public to lodge in there for a day or two.. so i think you can not take shelter of the amount below 1000/-.. This exemption would not be available..

further if hostel building is residential one and as it is use for residentail use, one may take benefit of entry no. 12 of notification 12 : services by way of renting of residential dweling for use as residence..
hostel services are not like hotel, inn or guests house.. it is not available for general public to lodge in there for a day or two.. so i think you can not take shelter of the amount below 1000/-.. This exemption would not be available..

further if hostel building is residential one and as it is use for residentail use, one may take benefit of entry no. 12 of notification 12 : services by way of renting of residential dweling for use as residence..
tq sir...
the person is paying service tax ....so now I can't take it as residential purpose...so wat Stand I have to take in gst and wat is the rate...

one thing is the hostel people are providing one day accommodation also by charging rs. 300 a day
is it like guests house? anybody can stay there?
Entry no. 14 is not restricted only to hotel, it reads as Services by a hotel or guest house, club or campsite by whatever name called, for residential or lodging purpose, having declared tariff of a unit of accommodation below rs.1,000 per day.
In my view hostels or pg whatever you call is eligible for exemption in entry no.14 of notification 12.
last words by whatever name called mean such a like hotel, guest house, club etc., while as per my view there is lot difference between PG, hostel and hotel.. in my opinion benefit can not be taken..


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 28 May 2026
SEMI QUALIFIED/ CA DROPOUTS/ ARTICLES

T R SOOD & CO

New Delhi

CA Inter

View Details
Company
29 May 2026
Company Secretary - Part time

Shaswat initial support private limited

Ahmedabad

CS

View Details
Company
23 May 2026
Article Assistant

Geeta Manchanda & CO.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 04 June 2026
Article

Rakhecha & Co.

New Delhi

CA Inter

View Details
Company
26 May 2026
CA / MBA (Finance) / CMA / M.Com (Finance)

Sri Aurobindo Gnostic Centre of Education

New Delhi

CA

View Details
Company
22 May 2026
Audit assistant

Displayandbeyond

Mumbai

CA

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
01 June 2026
Audit, Taxation & Compliance Executive

R P S K & Associates

Nashik

CA Inter

View Details