"Since July 1, JNU migrated to GST and has its own GSTIN and there are no issues with its implementation," JNU Joint Registrar (Finance), Shankar Dhar told PTI.
According to a circular, there will be no GST for renting of guest houses, campus sites or other commercial places meant for residential or lodging purposes with less than Rs 1,000 per room per day tariff.
The tariffs between Rs 1,000 and Rs 2,500 per day will attract a GST of 12 per cent, while those between Rs 2,500 and Rs 5,000 will attract 18 per cent GST, it said.
"Mostly rents for our guest houses are around Rs 1,000, so the GST would not exceed 12 per cent slab," Dhar said.
The highest GST slab of 28 per cent will be levied if the rents are above Rs 5,000, the circular said.
The GST of 18 per cent will be levied for usage of equipment in Advanced Instrumentation Research Facility, rent from shops and establishments, and use of convention centre, cafeteria and community centre, it said.
The circular added that the GST Identification Number (GSTIN) will be provided for all business entities registering under the GST.
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