Levy of GST - activity of providing the hostel - declared tariff ...
Hostel Accommodation Under Rs. 1000 Per Day Exempt from GST: No Tax on Lump Sum Payments.
April 25, 2019
Case Laws GST AAR
Levy of GST - activity of providing the hostel - declared tariff below ₹ 1000 - The lump sum amount received per unit (bed) per day against the accommodation services in hostel is to be treated as exempt supply.
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