Is hostel fee exemption applicable as per the 53rd GST recommendation?

The 53rd GST Concise Recommendations state: “To create a separate entry in notification No. 12/2017-CTR 28.06.2017 under heading 9963 to exempt accommodation services with a value of supply of accommodation up to Rs. 20,000 per month per person, subject to the condition that the accommodation service is supplied for a minimum continuous period of 90 days. To extend similar benefits for past cases.” I understand that hostel fees are exempted. Is this correct?

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Advocate By LEAD INDIA Answered: 31 Jan 2025

Sir, this is a complex matter and requires brief discussion so it is advised to consult an expert lawyer who will assist you with the latest GST notifications to ensure full compliance with the regulations. For further legal assistance contact us on our helpline number.
 

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