Question ID :
33792
GST ON HOSTEL FACILITY PROVIDED BY TRUST
A charitable trust registered u/s 12AA imparting education upto higher secondary school is also providing hostel facility to its students as well as other students not studying in its institution. Whether GST is applicable on provision of hostel facility to other students and if yes, at what rate
Posted by
ATUL MUKUNDLAL TOSHNIWAL
on
Sep 02, 2018
Filed Under
GST
No GST is applicable on hostel facility provided by educational institutions. But if hostel mess or canteen facility is also provided to student or non-students, 5% GST is applicable on such services without input tax credit. This was clarified vide circular No.28/02/2018-GST.
Posted by
CA. chunauti dholakia on
Sep 04, 2018
Answer ID :
72945
Services of Educational Institution is exempt vide #66 of 12/2017-CT(R) only when it is outward supply under HSN 9992 and when the services are provided to 'student, faculty and staff'.
If non-students are availing services of hostel accommodation and canteen, HSN 9992 does not apply. HSN 9972 renting applies and HSN 9963 applies for only canteen services. Please verify applicable sub-heading in 11/2017-CT(R).
Posted by
CA. JATIN CHRISTOPHER A on
Sep 05, 2018