Spacelance Office Solutions Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- July 15, 2019
- Type:
- Advance Ruling
Subject
Separate GST registration can be allowed to multiple companies functioning in a "co-working space" and which provide services alone.
Summary
Q) Can GST registrations allowed for multiple companies from same address, provided they follow all GST rules related to ‘Principal place of business’? These are start-up companies in service sector, where no stock has to be maintai…
Judgement
The applicant is engaged in the business of sub leasing of office spaces as “co-working spaces” to their clients. The lease agreement between the applicant and landlord permit sub leasing and accordingly they obtain NOC from landlord for registering GST for the customers. The applicant provides dedicated land line number, fax number, high speed internet, air conditioning, housekeeping,…