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GST - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

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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