In an advance Ruling sought by Srisai Luxurious Stay LLP, the AAR said GST exemption was applicable on the accommodation services, of charges up to Rs 1,000/- per day, provided by hotels, clubs, campsites etc. till July 17, 2022."PG/Hostel Rent paid by inhabitants do not qualify for GST exemption... as the services provided by applicant are not akin to renting of residential dwelling for use as residence," the Bengaluru bench said.
