Activity of providing the hostel on the rent to various students is exempt under Serial Number 14 of Notification No. 12/2017- C.T. (Rate) where hostel fees charged per student per day is much less than Rs. 1000/-.
Authority for Advance Ruling – Education related Services – The applicant provides commercial training and coaching service for students appearing for 11th and 12th standards who are desirous of appearing for IIT, etc., specifically in science stream. The applicant sought an Advance Ruling as to whether the activity of providing the hostel on the rent to various students by applicant is exempt (where hostel fees charged per student per day is much less than Rs. 1000/-); if is it exempt it shall be claimed as exempted under Serial Number 12 or Serial Number 14 of Notification No. 12/2017- Central Tax (Rate) (as amended time to time) dated 28/06/2017 .
Held that:- The Hon’ble Authority for Advance Ruling held that considering the provisions of notification Entry No. 14, and clarification given by CBIC in circular No. 32/06/2018-GST dated 12th February 2018, the applicant’s activity is satisfying the conditions of Entry Sr.no. 14 of said Notification and hence would be exempt from taxes. The present activity of the applicant is exempted under Serial Number 14 of Notification No. 12/2017- C.T. (Rate) dated 28/06/2017 as amended from time to time.
Activity of providing the hostel on the rent to various students is exempt under Serial Number 14 of Notification No. 12/2017- C.T. (Rate) where hostel fees charged per student per day is much less than Rs. 1000/-.
Authority for Advance Ruling – Education related Services – The applicant provides commercial training and coaching service for students appearing for 11th and 12th standards who are desirous of appearing for IIT, etc., specifically in science stream. The applicant sought an Advance Ruling as to whether the activity of providing the hostel on the rent to various students by applicant is exempt (where hostel fees charged per student per day is much less than Rs. 1000/-); if is it exempt it shall be claimed as exempted under Serial Number 12 or Serial Number 14 of Notification No. 12/2017- Central Tax (Rate) (as amended time to time) dated 28/06/2017 .
Held that:- The Hon’ble Authority for Advance Ruling held that considering the provisions of notification Entry No. 14, and clarification given by CBIC in circular No. 32/06/2018-GST dated 12th February 2018, the applicant’s activity is satisfying the conditions of Entry Sr.no. 14 of said Notification and hence would be exempt from taxes. The present activity of the applicant is exempted under Serial Number 14 of Notification No. 12/2017- C.T. (Rate) dated 28/06/2017 as amended from time to time.