Case Law Details
Case Name : In re V S Institute & Hostel Private Limited (GST AAR Uttar Pradesh)
Appeal Number : Advance Ruling No. UP ADRG 26/2023
Date of Judgement/Order : 08/05/2023
Related Assessment Year :
Courts :
AAR Uttar Pradesh Advance Rulings
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In re V S Institute & Hostel Private Limited (GST AAR Uttar Pradesh)
Hostel accommodation services exempted from GST from August 2021 till July 18, 2022
The AAR, Uttar Pradesh, in the matter of V S Institute & Hostel Private Limited [Advance Ruling No. UP ADRG 26/2023 dated May 08, 2023] ruled that hostel accommodation charging less than INR 1,000 per day from August 2021 till July 18, 2022 is exempt from GST. However, from July 19, 2022 and onward the exemption longer applies, and the applicable GST rate is 12%.
Facts:
M/s. V S Institute & Hostel Private Limited (“the Applicant”) is providing hostel services to the students of educational institutions on annual basis.
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