Hostel Rent less than Rs.1000/- per day per student exempted under GST


Last updated: 10 September 2021

Court :
Maharashtra Authority of Advance Ruling (MAAR)

Brief :
In M/s. Ghodawat Eduserve LLP [Order No. GST-ARA-72/2019-20/B-51 dated August 27, 2021], M/s. Ghodawat Eduserve LLP ("the Applicant") has sought clarification on the issue as to whether there lies any exemption on the service of providing hostel on rent to students under S no. 12 or S no. 14 of the Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017 ("Services Exemption Notification") under GST.

Citation :
Order No. GST-ARA-72/2019-20/B-51 dated August 27, 2021

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Bimal Jain
Published in GST
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