Where hostel services provided by applicant-assessee cannot be equated to a hotel accommodation and hotel GST rates cannot be applied to a hostel, therefore, it was observed that supply of hostel accommodation services (Tariff heading 9963) is taxable at 9% CGST and 9% SGST – Shriram Sai NEST Ladies Hostel., In re – [2024] 166 taxmann.com 228 (AAR – TAMILNADU)