2025-VIL-159-AAR
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SGST Advance Ruling Authority

GST – Tamil Nadu AAR – Exemption to hostel run by Charitable trust - Whether the hostels run by charitable trusts for poor and middle-class students are exempt from GST – HELD – The hostels run by Trusts can claim exemption under Sl. No. 12A of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended, provided the conditions prescribed therein are fulfilled. The Notification does not categorize the recipients as poor, middle or high class, and the exemption is available to all hostels run by Trusts irrespective of the economic status of the students, subject to the conditions under Sl. No. 12A – Ordered accordingly - Whether the leasing of premises by the applicant to another educational institution for hostel accommodation is a taxable supply – HELD - The leasing out of the premises by the applicant to the recipient college is a taxable supply of service and attracts GST. The leasing of premises is not one of the services listed as exempted under the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended, and the agreement is between the two educational institutions, and not directly between the service provider and the students - Whether the supply of food by the applicant to the students of the other educational institution residing in the applicant's hostel is exempt from GST - HELD - The supply of food by the applicant to the students of the other educational institution imparting higher education is a taxable supply of service and attracts GST. The Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended, provides conditional exemption to catering services only when the recipient educational institution is engaged in providing pre-school education and education up to higher secondary school or equivalent.
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