Court :
Tamil Nadu AAR
Brief :
The Tamil Nadu AAR in the case of In re. Nithiyashree Ladies Hotel [Advance Ruling No. 77/AAR/2023 dated September 04, 2023] held that, hostel and accommodation service operating through rental premises along with food-related service is not eligible for exemption and such entry would fall within the purview of tariff heading "9963", taxable at the rate of 9 percent CGST as per Sl. No. 7(vi) of the Notification No. 11/2017, Central Tax (Rate) dated June 28, 2017 ("the Rate Notification").
Citation :
Advance Ruling No. 77/AAR/2023 dated September 04, 2023
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