AAR : ‘Hostel Accommodation’ provided by trusts to students, not charitable activity, hence taxable

Maharashtra AAR holds that ‘Hostel Accommodation’ provided by Trusts to students is not covered within the definition of ‘Charitable Activities’ and is therefore not exempt under Sr. no.1 of Notification No 12/2017-Central Tax (Rate); Refers to  Notification  Entry No 1, meaning  assigned to the expression’ charitable activities’ and also the clarification issued by Tax research  Unit vide Circular No 32/06/2018 GST  dated February 12,2018...