Hostel Facilities: On the same lines, as adopted earlier by the GST-AAR in other instances, notably, in the case of Bengaluru based Srisai Luxurious Stay and Noida based VS Institute and Hostel, the AAR held the provision of accommodation and services to be akin to that of a hostel or guest house which is subject to GST at 12%.
India Business News: The GST-Authority for Advance Ruling (GST-AAR), Karnataka bench examined the GST implications of renting residential accommodation to students and wor