States GST & VAT - QUESTION : The Applicant is running a ladies residential hostel for college students and working people. It sought advance ruling on the following questions: 1. Whether hostel accommodation extended by applicant hostel would be eligible for exemption under Entry No. 12 of Exemption Notification No. 12/2017-Central Tax(Rate), dated 28-6-2017 and under identical Notification under TNGST Act, 2017, and also under Entry No. 13 of Exemption Notification No. 9/2017-Integrated Tax(Rate), dated 28-6-2017, as amended? 2. Whether applicant hostel being eligible for exemption under Sl. No. 12 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 amended, would at all be required to take registration under GST enactments by virtue of Exemption Notifications as aforementioned and also under provisions of section 23? 3. Whether any specific tariff entry is applicable to hostels under Tariff Notification, in event of requirement of registration? 4. Whether in event of hostel accommodation being an exempt activity, incidental activity of supply of in-house food to inmates of hostel would also be exempt being in nature of a composite exempt supply? 5. Whether judgment of Division Bench of Karnataka High Court in case of Taghar Vasudeva Ambrish v. Appellate Authority for Advanced Ruling, (2022) 135 taxmann.com 287 (Kar.) : 2022 TaxPub(GST) 0317 (Karn-HC) is applicable to facts of applicant? RULING : 1. The services by way of providing hostel accommodation supplied by the Applicant are not eligible for exemption under Entry no. 12 of Exemption Notification No. 12/2017-CT(Rate) dated 28-6-2017 and under the identical Notification under the TNGST Act, 2017, and also under Entry no. 13 of Exemption Notification No. 09/2017-IT(Rate) dated 28-6-2017, as amended. 2. The Applicant is required to get themselves registered in the state of Tamil Nadu, if their aggregate turnover in a financial year exceeds twenty lakh rupees. 3. The supply of services by way of providing hostel accommodation falls under Tariff heading 9963 and is taxable @ 9% CGST + 9% SGST under Sl.No. 7(vi) of the Notification No. 11/2017, Central Tax (Rate), dated 28-6-2017, as amended vide Notification No. 20/2019 - Central Tax (Rate) dated 30-9-2019. 4. The activity of supply of in-house food to the inmates of the hostel amounts to providing services in a composite manner and the hostel accommodation services provided by the Applicant, being the principal supply, which is taxable @18%, is the tax rate for the composite supply provided by them. 5. No ruling is issued, as the question put forth by the applicant does not fall under the scope of section 97(2) of the GST Act. Shriram Sai Nest Ladies Hostel, In re (2026) 128 ITPJ (SG) 164 (AAR) GST - Determination of tax—Assessee being unaware of the proceedings—Notices uploaded on ‘Additional Notice and Orders’ tab instead of ‘View Notices and Orders’ tab Star Automobiles v. State of U.P. (2026) 128 ITPJ (G) 65 (All-HC) GST - Recovery of tax—Demand confirmed before the date of approval of resolution plan—Validity of Metenere Ltd. v. Office of Asstt. CST (2026) 128 ITPJ (G) 138 (Guj-HC) GST - Determination of tax—Show cause notice uploaded on ‘View Addition Notices and Orders—Validity of Balaji Freight Carriers (P) Ltd. v. UOI (2026) 128 ITPJ (G) 119 (Del-HC) GST - Recovery of tax—Attachment of bank account of director for recovery of tax dues of company—Director already resigned from the company Subir Ghosh v. Dy. CST (2026) 128 ITPJ (G) 139 (Mad-HC) GST - Provisional attachment of bank account—No show cause notice issued—Validity of Osiya Metal Industries v. Director General, Directorate General of GST Intelligence (2026) 128 ITPJ (G) 140 (Del-HC) GST - Provisional attachment of bank account—Request to revoke attachment of bank account in lieu of furnishing fixed deposit receipts of equal amount—Validity of Creative Carve Pvt. Ltd. v. the State of Maharashtra & Ors. (2026) 128 ITPJ (G) 141 (Bom-HC) GST - Recovery of tax—Appeal already filed against demand order along with pre-deposit of 10% of disputed tax—Validity of Radha Krishna v. State of Uttarakhand & Ors. (2026) 128 ITPJ (G) 142 (Ukd-HC) GST - Detention of goods and conveyances in transit—Initiation of proceedings on the grounds of failure to produce documents evidencing purchase of goods—Validity of Ajith Gopi v. State of Kerala (2026) 128 ITPJ (G) 151 (Ker-HC) GST - Appeal to appellate authority—Condonation of delay—Delay attributed to Revenue in not updating assessee’s email id and mobile no on GSTN portal Sahil Steels v. State of Rajasthan & Ors. (2026) 128 ITPJ (G) 143 (Raj-HC)