Court :
AAR, Uttar Pradesh
Brief :
The AAR, Uttar Pradesh, in the matter of V S Institute & Hostel Private Limited [Advance Ruling No. UP ADRG 26/2023 dated May 08, 2023] ruled that hostel accommodation charging less than INR 1,000 per day from August 2021 till July 18, 2022 is exempt from GST. However, from July 19, 2022 and onward the exemption longer applies, and the applicable GST rate is 12%.
Citation :
Advance Ruling No. UP ADRG 26/2023 dated May 08, 2023
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