Modality of GST on Hostel Rent settled by Madras High Court?

The rapid urbanization and change in the landscape of employment and education have led to the growth of residential accommodation services in the form of Hostels and Paying Guest accommodation (PGs) in major cities. With the object of one nation-one tax, GST has been spreading its wings to cover each and every sector (except health care services wherein tax is levied on bed charges exceeding a ce…