AAR Case Closed as Applicant Withdraws Queries of GST on Hostel Services

In re Amit Kishorekumar Goenka (GST AAR Maharashtra) The applicant filed an application before the Authority for Advance Ruling, Maharashtra under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017, seeking clarification on GST implications relating to hostel services provided to students. The questions raised included whether providing lodging along with food constitutes a composite supply under Section 2(30) of the GST Act, whether such services are eligible for exemption under Serial No. 14 of Notification No. 12/2017-CT (Rate) d...