"Dr. Arvind Singh Chawla is a Chartered Accountant by Heart and an Advocate by Profession. In his continuous academic journey as a Company Secretary and Insolvency Professional, he was awarded PhD. in Service tax on Construction Industry. Practicing earlier in area of Service tax and Excise, it was natural for him to progress into GST advisory services and litigation."
Basic issue is whether accommodation services provided by hostel can be treated at par as with hotel or can it be treated as residential accommodation. Circular F. No. 354/17/2018-TRU-12-Feb-2018 provided clarification on hostel accommodation as under:
