Circular 32/06/2018 - Central Tax
Date: February 12, 2018
File No: F. No. 354/17/2018-TRU
Subject
Clarifications regarding GST in respect of certain services as decided in 25th GST Council meeting.
Content
I am directed to issue clarification with regard to the following issues approved by the GST Council in its 25th meeting held on 18th January 2018:- Issue Clarification Is hostel accommodation provided by Trusts to students covered within the definition of Charitable Activities and thus, exempt under Sl. No. 1 of notification No. 12/2017-CT (Rate). Hostel accommodation services do not fall within…