GST on hostel accommodation for short stay during vacation

In re Maharashtra Jain Education Society (GST AAR Maharashtra)

The Maharashtra Authority for Advance Ruling (AAR) has issued a decision regarding the tax exemptions applicable to hostel accommodation services provided by Maharashtra Jain Education Society. According to the ruling, hostel accommodations for a duration of 10 months are eligible for exemption under Serial Number 12 of Notification 12/2017-Central Tax (Rate) dated June 28, 2017. Similarly, accommodations for old students staying for one or two months during the vacation period also qualify for this exe

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