hostel mess fee

AS PER SCHEDULE III ,SERVICES BY an Employee to the employer in the course of employment is exempted (non gst)

IF in the contract/appointment letter of employee if it is mention such services being provided to employer then its exempted but the mess facility is taxable as per Premise of Advance Ruling Judgment in case of Caltech Polymers pvt ltd,. Kerala, the supply of food in canteen from employer to its employee is cover under the defination of supply under section 7 Cgst Act

So, in case of accomodation charges if it is in contract then it is exempted else taxable & in case of mess facility its 100% taxable ( @ 5% gst without ITC)