Hostel accommodation services not GST-exempt; taxed at 18% when combined with food. Providers must register if turnover exceeds threshold.
Case-Laws
GST
Eligibility criteria for GST exemption on hostel accommodation services, the requirement for GST registration based on turnover, the applicable GST rate for hostel accommodation services, and the tax treatment of in-house food supply as part of hostel services. The key points are: hostel accommodation services do not qualify as a 'resid
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