Lodging in Hostels under GST

 

Lodging in Hostels under GST

 

 

 

There are some reports that GST@18% will be levied on annual subscription/fees charged for lodging in hostels. This is not true. There is no change in tax liability relating to education and related services in the GST era, except reduction in tax rate on certain items of education.

 

2.           It may be mentioned that services provided by an educational institution

 

to students, faculty and staff are fully exempt. Educational institution has been defined as an institution imparting

 

(i)    pre-school education and education up to higher secondary school or equivalent;

 

(ii)       education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;

 

(iii)     education as a part of an approved vocational education course.

 

  1. 3.                 Thus,  services  of  lodging/boarding  in  hostels  provided  by  such

 

educational institutions which are providing pre-school education and education up to higher secondary school or equivalent or education leading to a qualification recognised by law, are fully exempt from GST. Annual subscription/fees charged as lodging/boarding charges by such educational institutions from its students for hostel accommodation shall not attract GST.

 

CGST Act, Power to waive penalty or fee or both

 

Detention, seizure and release of goods and conveyances in transit, CGST Act

 

Time of supply of services, CGST Act

 

CGST Act, Confiscation of goods or conveyances and levy of penalty

 

CGST Act, Confiscation or penalty not to interfere with other punishments

 

CGST Act, Punishment for certain offences


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Comments


ALOKE GERA: I WANTED TO ASK IF A PRIVATE ENTITY IS RUNNING A HOSTEL OF 100 GIRLS AND AVERAGE TURNOVER IS MORE THAN 20 LACS. ARE WE LIABLE TO CHARGE GST FROM STUDNETS ?? KINDLY CLARIFY THIS POINT . THANKS SIR

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