Hostel accommodation services with daily rates Rs. 300-500 or monthly Rs. 6,900-12,500 per bed qualify for GST exemption.

Classification of supply - Benefit of exemption / Rate of GST - Hostel accommodation - The daily accommodation services ranging from ₹ 300 to 500 per bed are eligible for exemption - The monthly accommodation service ranging from ₹ 6,900 to ₹ 12,500 per bed is eligible for exemption - AAR .....

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