13 May 2024
Dear GST Experts, We are running Schools & Hostel for Students, as well we are providing NEET coaching to our students. Some NEET Repeater students are requesting us to provide accommodation in our school hostel. As an educational institute we didn’t register under the GST. In this case how do we collect the hostel fee from external student? Is there any GST Impact?
14 May 2024
GST not applicable. In a significant ruling, the Madras High Court has held that hostels being used for residential purposes will not attract goods and services tax. The ruling by Madras High Court judge Krishnan Ramasamy has quashed a decision by the Tamil Nadu State Appellate Authority for Advance Ruling that had said that this would attract GST at the rate of 18 per cent.