Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Discussions Forum
Home Forum Goods and Services Tax - GST This
A Public Forum.
Anyone can participate to share knowledge.
We acknowledge the contributions of Experts/ Authors.

Submit new Issue / Query

← Previous Next →

Renting of residential premise for residential use, Goods and Services Tax - GST

Issue Id: - 116218
Dated: 20-4-2020
By:- Jinesh Mehta
Renting of residential premise for residential use

  • Contents

Dear Experts, please share your input:

Service provider is going to take building on lease from building owners and giving these building on Rent mainly to students who come from out of station for education purpose and person coming from different city for employment. hence service provider is providing service of "Renting of residential premise for residence use".

Along with this, they are also giving following services in the package itself:
(Package cost is fixed for all. All have to compulsory avail these services along with residential service)

i) Meals, breakfast & dinner

ii) Transport facility

iii) Security service

iv) Laundry service

v) Gym

vi) Indoor games cum activity

vii) Outdoor sports space

viii) Doctor on call & Insurance

Question:

1) Can it be considered as composite supply considering "Renting of residential premise for residence use" as primary service? And by this whole service will be exempt as same has been covered by exemption notification 12/2017.

Post Reply

Posts / Replies

Showing Replies 1 to 13 of 13 Records

1 Dated: 21-4-2020
By:- KASTURI SETHI

This is not a composite supply. Not naturally bundled. All services are independent of each other.


2 Dated: 23-4-2020
By:- Jinesh Mehta

Thank You sir.

Is it possible to claim exemption as per notification no 12/2017 - central tax (Rate) by taking benefit of any one of following two entry? please share reason in brief of selection of entry out of two below.

Entry No 12. Services by way of renting of residential dwelling for use as residence.

Entry No 14. Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent.


3 Dated: 23-4-2020
By:- KASTURI SETHI

Yes. Exemption under Entry No.14 is admissible. Rent per unit (bed) must be below ₹ 1000/- per day. Not above ₹ 999/-


4 Dated: 23-4-2020
By:- Jinesh Mehta

Thank You sir for your prompt response.

Can studio having two bed rooms, one common hall and common wash room considered to be two different unit of accommodation for considering limit of 1000 Rs?

Premise is rented to four different students and charge per students will be 10000/- per month.

Total becomes 40000/-

Less than 1000/- if we consider it as two unit of accommodation.

More than 1000/- if we consider it as one unit of accommodation.


5 Dated: 24-4-2020
By:- KASTURI SETHI

These are to be treated as two units.


6 Dated: 24-4-2020
By:- KASTURI SETHI

Also go through the decision of AAR in this context. For your knowledge sake :

2020 (4) TMI 692 - AUTHORITY FOR ADVANCE RULING KARNATAKA IN RE: M/S. SRI. TAGHAR VASUDEVA AMBRISH

Decided on 23.3.2020


7 Dated: 24-4-2020
By:- Jinesh Mehta

Thank you Sir for sharing your views and AAR for enhancing knowledge.


8 Dated: 24-4-2020
By:- Alkesh Jani

Dear sir,

if possible please share the decision of advance ruling.

Thanks in advance

with regards


9 Dated: 25-4-2020
By:- Jinesh Mehta

Dear Sir,

Please find advance ruling on below mentioned link.

https://gst.kar.nic.in/Others/Advance_Ruling_Orders.aspx

Thanks.


10 Dated: 25-4-2020
By:- KASTURI SETHI

Thank you very much, Mr.Mehta.


11 Dated: 25-4-2020
By:- Alkesh Jani

Thanks Mr. Mehta


12 Dated: 25-4-2020
By:- KUNAL DESAI

In the recent Advance Ruling (though it is not based on exact facts), if we consider the context on which it is ruled, then such composite supply will be considered as exempted.

2020 (4) TMI 695 - AUTHORITY ON ADVANCE RULINGS, KARNATAKA IN RE: M/S. SRISAI LUXURIOUS STAY LLP


13 Dated: 25-4-2020
By:- KASTURI SETHI

Facts of the cited decision are not similar to the facts mentioned in the querist's query. The main issue is whether the services are naturally bundled or not.


1

Post Reply

← Previous Next →

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||