Accommodation with amenities is in the nature of hostel facilities, GST at 12% applies: AAR, ET RealEstate
Hostel Facilities: On the same lines, as adopted earlier by the GST-AAR in other instances, notably, in the case of Bengaluru based Srisai Luxurious Stay and Noida based VS Institute and Hostel, the AAR held the provision of accommodation and services to be akin to that of a hostel or guest house which is subject to GST at 12%.
Deeksha Sanjay Vs Institute Advance Ruling Srisai Luxurious Stay Hostel Facilities Accommodation With Amenities
Source: indiatimes.com