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hostel accommodation provided by Trusts to students is not covered within the definition of Charitable Activities

Shanti Prime Publication Pvt. Ltd.

Exempted service— the applicant, seeking an advance ruling in respect of the following questions:

1. Whether hostel accommodation provided by Trusts to students is covered within the definition of Charitable Activities and thus, exempt under Sl. No. 1 of notification No. 12/2017-CT (Rate).

2. Whether the donations received to meet the expenses for running the hostel is chargeable to GST?

Held that—

Hostel accommodation services do not fall within the ambit of charitable activities as defined in para 2(r) of notification No. 12/2017-CT (Rate). However, services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent are exempt.

we find that the donations received without any instruction would not be taxable however where the donor is clearly receiving identifiable benefits in return either in terms of advertising or publicity, the said donation amount received is to be treated as a consideration for supply of goods or services or both and liable to GST.—Students’ Welfare Association, In Re… [2018] 07 TAXLOK.COM 101 (AAR-Maharashtra)

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