Ruling on GST Exemption for Hostel Services – S Residences

In re S Residences (GST AAR Karnataka) M/s. S Residences, a hostel facility for students located in Harohalli, Karnataka, filed an application for an advance ruling under the Goods and Services Tax (GST) Act, seeking clarification on whether the hostel service they provide qualifies for exemption under entry No. 12 of Notification No. 12/2017-Central Tax (Rate). The applicant operates a hostel offering various amenities such as security, Wi-Fi, recreational spaces, and more, charging a fixed fee per student based on accommodation choice, with no additional fees for the amenities. The students ...