THAI MOOKAMBIKAA LADIES HOSTEL Vs. UNION OF INDIA

JUDGEMENT

(1.) Since the facts and circumstances are similar and also as common issues are involved in these Writ Petitions, they are taken up together and being disposed of vide this common order.

(2.) The petitioners herein, having obtained licence, are running private ladies hostels by providing residential accommodation and food to the college students and working women on monthly basis with reasonable tariffs. According to the petitioners, they are carrying on ladies hostels with a philanthropic motive and purpose for providing safe and secure environment for the student girls and working women who hail from far away places and remote villages and who are not in a position to secure independent residential accommodation by paying huge rents and advance in the city. The monthly tariff per student or per inmate ranges between Rs.1200.00 to 6,500/- per month.

(3.) While so, under the Goods and Service Tax regime after the introduction of the Central Goods and Services Tax Act, 2017 (in short, 'GST Act') and the Tamil Nadu Goods and Services Tax Act, 2017 (in short, 'TNGST Act') and the Integrated Goods and Services Tax Act, 2017 (in short, 'IGST Act'), the Central Government has issued exemption Notification No.12/2017-Central Tax (Rate) dtd. 28/6/2017, wherein certain categories of exempt services were notified. Consequently, an identical Notification was issued under TNGST Act. Similarly by virtue of powers conferred under Sec. 6(1) of the IGST Act, exemption Notification 9/2017-Integrated Tax-Rate, 2017 was issued by the Central Government.