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Have a look at this https://taxgrid.in/forums/topic/correct-previous-period-errors-gstr3b/.

Also scroll the forum, there are numerous posts for this problem with relevant solutions.

Dear Sir,
Section 16 of IGST act, specifically begins with the words “Zero-rated supply means… “. So IGST Act intends to define zero-rated supply in section 16. Also Section 2(23) of IGST Act says that “zero-rated supply” shall have the meaning assigned to it in section 16. Moreover Section 7(5) defines the scope of inter-state supply.
As men…[Read more]

Update: Relevant notification for the above is Notification No.10 IGST. Notification can be read and downloaded from here: https://taxgrid.in/wp-content/uploads/2018/03/notfctn-10-igst-english.pdf

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.

What model you are adopting will determine the GST liability on this.
In GST Act, There is no such discussion for the word Lucky Draw.

As per THE LOTTERIES (REGULATION) ACT, 1998 , “lottery” means a scheme, in whatever form and by whatever name called, for distribution of prizes by lot or chance to those persons participating in the chances of…[Read more]