Hostel Facilities provided to Existing Students during Vacation Periods also Eligible for GST Exemption: AAR

The Authority for Advance Rulings (AAR) ruled that hostel facilities provided to existing students during vacation periods are eligible for GST exemption. This decision clarifies the tax treatment of educational institutions' services, ensuring that the exemption covers not only the regular academic period but also additional services provided during vacations. The ruling supports the broader aim of making education-related services more affordable by extending tax exemptions to relevant ancillary services.