No GST on Hostel Rent of less than Rs. 1000 per day per Student

In re Ghodawat Eduserve LLP (GST AAR Maharashtra) M/s. Ghodawat Eduserve LLP (Applicant) has sought clarification on the issue as to whether there lies any exemption on the service of providing hostel on rent to students under S no. 12 or S no. 14 of the Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017 (Services Exemption Notification) under GST. The Hon’ble Maharashtra Authority of Advance Ruling (“MAAR”) noted that the Applicant is providing facility of hostel by charging students Rs. 34,000/- per annum i.e. Rs. 95/- per day per room in addition to coaching fees. The co...