GST on hostel accommodation services & supply of in-house food to inmates 

In re M/s. 2 Win Residency Ladies Hostel (AAR Tamilnadu) The recent ruling by the Authority for Advance Ruling (AAR) Tamilnadu on the GST implications for M/s. 2 Win Residency Ladies Hostel brings to light crucial considerations regarding hostel accommodation services and the supply of in-house food. For Question No.1: The services by way of providing hostel accommodation supplied by the Applicant would not be eligible for exemption under Entry 12 of Exemption Notification No.12/2017-CT(Rate) dated 28.06.2017 and under the identical Notification under the TNGST Act, 2017, and also under Entry ...