AAR : Hostel accommodation service by charitable trust charging below Rs. 1000 per day, exempt

Chhattisgarh AAR holds that activity of providing accommodation services in hostel charging below the threshold limit of Rs. 1000/- per day where no other charges are being collected for providing other allied facilities / services merits exemption under Sr.No. 14, Chapter 9963 of Notification No. 12/2017-State Tax; Observes that applicant, registered as a charitable trust is running a girls hostel and providing basic facilities required to stay and pursue studies which inclu...