TMI Blog2020 (7) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... a given date then another client will not able to book the same Villa on the same day - the applicant has no intention to rent out the rooms inside the Villa, individually and therefore there is no question of the individual rooms being treated as per unit as per the above said Notification. The applicant s representative, during the course of the hearing also admitted that, since they will be rending out the entire Villa, then each individual Villa may be treated as per unit . The pattern of renting in relation to usage of the property provides the context or perspective in determination of unit of accommodation. In a hotel, a room constitutes a unit whereas in a hostel, a bed may constitute a unit , as tariff is also declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression GST Act would mean CGST Act and MGST Act. 2. FACTS AND CONTENTION - AS PER THE APPLICANT The submissions made by the applicant is as under:- 2.1 M/s ISPRAVA Hospitality Pvt. Ltd. (Applicant) is engaged in the activity of giving Luxurious Villa on rent to its clients in Goa and Tamil Nadu and intending to initiate the said business in Maharashtra. Each Villa consists of two to six rooms and is offered to clients on per day basis for entire V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r each room available in the Villa shall be consider as one unit. 7. Applicant states that judicial forums has interpreted different meaning to the term Per Unit considering the context in which the term is used in the law and understanding the intention of the legislature. 7.1 In the case of The Travel Tourism Association of GOA., Mandovi Hotels Pvt. Ltd., Fomento Resorts And Hotels Ltd., Averina International Resorts Ltd., Versus Union of India. The Commissioner of Income Tax, Panaji GOA (2019 (9) TMI 102] , Hon ble Bombay High Court while pronouncing the case for dispute under Expenditure Tax Act, 1987 held that the term any unit of residential accommodation, referred under the said Act, refers to hotel room and per s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or any other amenities, but without excluding any discount offered on the published charges for such unit) of a unit of accommodation in Hotels including five star hotels, Inns, Guest houses, Clubs, Campsie. 3.3 IHIPL has referred judicial precedents available in public domain analysing different interpretation for the term Per Unit under un-identical facts: 3.4 In the judgement quoted by applicant, relevant para quoted in para 3 of part 3 in essence mentions that for want of express Statutory definition of unit, we have to assign this expression its natural meaning keeping in mind the content and perspective. If a keen look is given to the wording of the said notification, the relevant portion reads ..accommodation in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... East also appeared. The Application was admitted and called for final hearing on 11.02.2020. Sh.Kavish Shah, C.A., and Sh. Mayur Nisar, Authorized Representative, appeared for the applicant and made both, oral and written submissions. Jurisdictional Officer Smt. Flavy Cardozo, Superintendent, Div-II, Mumbai East Appeared and made written submissions. We heard both the sides. 05. OBSERVATIONS AND FINDINGS: 5.1 We have gone through the facts of the case, documents on record and submissions made by both, the applicant as well as the jurisdictional office. 5.2 We find that the applicant is proposing to give out entire Luxurious Villas, consisting of multiple rooms, on rent to various customers in the State of Maharashtra. The ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... international Resorts Ltd. Versus Union of India, the Commissioner of Income Tax, Panaji GOA reported as [2019 (9) TMI 102] . We find that in the said case the dispute was under the Expenditure Tax Act, 1987 and in this case hotel rooms were given on rent and not the entire hotels as such. We therefore find that the issue in this case and the subject matter before us are not similar in any way and therefore the said decision of the Hon ble High Court is not applicable in the instant case. 5.7 The applicant has also cited the order of the Hon ble Advance Ruling Authority of Chhattisgarh pronounced in the case of Kamal Kishor Agarwal Ramnath Bhimsen Charitable Trust reported as [2019 (4) TMI 1451] , where the said trust was renting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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