Case Law Details
Case Name : In re K L N Sourashtra College of Engineering Council (GST AAR Tamilnadu)
Related Assessment Year :
Courts :
AAR Tamilnadu Advance Rulings
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Page ContentsIn re K L N Sourashtra College of Engineering Council (GST AAR Tamilnadu)Applicant’s SubmissionsProceedings and Personal HearingAuthority’s AnalysisKey Rulings by AARConclusion
In re K L N Sourashtra College of Engineering Council (GST AAR Tamilnadu)
In In re K.L.N. Sourashtra College of Engineering Council (2025), the Tamil Nadu AAR held that hostel accommodation and food services provided by one charitable educational institution to another are taxable under GST. Exemption under Notification No. 12/2017-CT(R) applies only if specific conditions under Sl. No. 12A are met.
The...
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