Hostel accommodation not charitable unless ≤₹20,000/month and continuous ≥90 days; leasing and catering taxable under Headings 9972 and 9963

Hostel accommodation not charitable unless ≤₹20,000/month and continuous ≥90 days; leasing and catering taxable under Headings 9972 and 9963Case-LawsGSTAAR holds that the applicant’s provision of hostel accommodation does not constitute a “charitabl

Hostel accommodation not charitable unless ≤₹20,000/month and continuous ≥90 days; leasing and catering taxable under Headings 9972 and 9963
Case-Laws
GST
AAR holds that the applicant's provision of hostel accommodation does not constitute a “charitable activity” and therefore is not GST-exempt except to the extent expressly covered by the charitable definition; accommodation priced at or below Rs.20,000 per person per month is exempt only if supplied for a continuous

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