ISPRAVA Hospitality Private Limited ., In re
Date: March 17, 2020
Subject Matter
Villa per say is ‘indivisible unit’ in applicant’s business parlance, and the declared tariff is only for the villa as a whole
Summary
We agree with the submissions made by the jurisdictional officer, that the ‘pattern of renting’ in relation to usage of the property provides the context’ or ‘perspective’ in determination of unit of accommodation. In a…
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by ISPRAVA Hospitality Private Limited, the applicant, seeking an advance ruling in respect of the following question. 1. What is the meaning of “Per Unit…