GST applicability on Hostel Running Services

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..... GST applicability on Hostel Running Services
Query (Issue) Started By: - Rajat Singhania Dated:- 30-6-2018 Last Reply Date:- 5-7-2018 Goods and Services Tax - GST
Got 5 Replies
GST
Dear Members, For a private institution which outsources its entire hostel facility to some third party for running and the said third party issues a monthly bill to the institution, GST would be levied @5 .....

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..... % only on the fooding component or would the entire bill be subject to GST. If so, what rate of GST would be applicable. The question arises because hostel services mainly consist of fooding and lodging services. For fooding services ,there was a circular issued in January 2018 which stated the rate of GST as 5% without ITC. But for the lodging part in case of hostels, there is no such notificati .....

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..... on/circular,as per my understanding. Please put forward your valuable views for discussion. Reply By CASusheel Gupta: The Reply: Dear Rajat Services provided to an educational institution, by way of security or cleaning or housekeeping services performed in such educational institution are exempt as per notification 13/2017. Thanks and Regards CA Susheel Gupta 8510081001, 9811004443 Reply .....

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..... By Alkesh Jani: The Reply: Sir, My point of view is that, the exemption is available if services are supplies to educational institute, upto Secondary level, if above, the secondary level GST is applicable. Further, in the instant case, no separate services are supplies but supplied in mixed. Therefore, Higher rate is applicable. Our experts may correct me if mistaken. Thanks Reply By KASTUR .....

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..... I SETHI: The Reply: Lodging means accommodation. Hostel room rent is less than RS.1000/- per day. Hence exempted. Reply By Himansu Sekhar: The Reply: Circular No. 32/06/2018-GST Dated 12.02.18 may be referred Reply By DR.MARIAPPAN GOVINDARAJAN: The Reply: I endorse the views of Shri Himanshu
Discussion Forum - Knowledge Sharing .....

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