Accommodation with amenities is in the nature of hostel facilities, GST at 12% applies holds Maharashtra AAR in re Deeksha Sanjay 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%.