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 exemption. However, accommodations for new students staying for one or two months during the vacation period do not qualify for the exemption under the same notification. This ruling clarifies the tax treatment based on the duration of stay and the student status, providing specific guidelines for the application of tax exemptions in these scenarios.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASH-TRA
(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Maharash-tra Jain Education Society, the applicant, seeking an advance ruling in respect of the fol-lowing questions.
