If hostel run by educational institute upto 12th then it will be treated as composite supply and it will be treated as educational activity resulting exempt from GST. Eg. Boarding school
My question is what about collage hostel?
Normally boarding hostel nhi hote.
So there is no queation of composite suppy in case of collage hostel.
As per latest clarification mess service in collage by collage or outsiders both will be taxable @5%.
In collages 2 method of charging hostel fee.
1st is separate fee for rent and mess.
Another is single fee for both(according to me it will be mixed supply and taxable at higher rate)
Can u tell me the taxablity i.e. under which category it would be taxable like service name and rate and method of computation
In GST tariff, there is no such separate provision for hostel facility. It shall be covered in the entry meant for “accommodation for residential purpose” which is chargeable to GST at different rates depending upon rent being charged by hostel.
Accommodation for residential purpose is exempt if declared tariff is less than 1000 or equivalent.
Is it would be exempt?
It consists accomodarion as well as mess.
Further it would be mixed or composite supply?
If composite then primary purpose is accomodation then Accommodation and hostel would be exempt?