{"id":74057,"date":"2025-10-15T08:27:08","date_gmt":"2025-10-15T02:57:08","guid":{"rendered":""},"modified":"2025-10-15T08:27:08","modified_gmt":"2025-10-15T02:57:08","slug":"hostel-accommodation-not-charitable-unless-20-000-month-and-continuous-90-days-leasing-and-catering-taxable-under-headings-9972-and-9963","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74057","title":{"rendered":"Hostel accommodation not charitable unless \u00e2\u2030\u00a4\u00e2\u201a\u00b920,000\/month and continuous \u00e2\u2030\u00a590 days; leasing and catering taxable under Headings 9972 and 9963"},"content":{"rendered":"<p>Hostel accommodation not charitable unless \u00e2\u2030\u00a4\u00e2\u201a\u00b920,000\/month and continuous \u00e2\u2030\u00a590 days; leasing and catering taxable under Headings 9972 and 9963<br \/>Case-Laws<br \/>GST<br \/>AAR holds that the applicant&#39;s provision of hostel accommodation does not constitute a &#8220;charitable activity&#8221; 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 <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93361\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hostel accommodation not charitable unless \u00e2\u2030\u00a4\u00e2\u201a\u00b920,000\/month and continuous \u00e2\u2030\u00a590 days; leasing and catering taxable under Headings 9972 and 9963Case-LawsGSTAAR holds that the applicant&#8217;s provision of hostel accommodation does not constitute a &#8220;charitabl<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74057","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74057","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74057"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74057\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74057"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74057"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74057"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}