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2021 (8) TMI 1230 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRAExemption from GST or not - activity of providing the hostel on the rent to various students by applicant - hostel fees charged per student per day is much less than ₹ 1000/- - exemption under Serial Number 12 or Serial Number 14 of Notification No. 12/2017- Central Tax (Rate) (as amended time to time) dated 28/06/2017? - HELD THAT:- The word ‘hostel’ not being specifically mentioned implies that the same would be covered under the term ‘Whatever name called’. The services provided by such hostel, for residential and lodging purposes would be covered by the scope of notification entry where the declared tariff of a unit of an accommodation is below one thousand rupees per day. Therefore, the scope of the entry is restricted to use of the accommodation unit for residential and lodging purpose only. The applicant is providing hostel on the rent to various students where fees charged per student per day per room is much less than ₹ 1000/- per day per person. Therefore, considering the provisions of notification Entry No. 14, and clarification given by CBIC in circular No. 32106/2018-GST dated 12th February 2018, it is held that, the applicant’s activity is satisfying the conditions of Entry Sr.no. 14 of said Notification and hence would be exempt from taxes.
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