GST exempt on accommodation service for residential or lodging purpose if per day tariff is below Rs. 1000

In re Healersark Resources Private Limited (GST AAAR Tamilnadu) In the case at hand, the applicant has entered into lease agreements with third party service providers and in one such agreement entered into with AMET University( Academy of Maritime Education and Training) available on record, it is seen that the applicant has entered into the contract for lease of the property owned by AMET for the purpose of ‘running Hostels and providing accommodation for the students/Candidates, and/or general office purposes and lawful uses ancillary to any of the foregoing principle uses’. Thu...