Lakshmi Tulasi Quality Fuels ., In re
Date: May 5, 2020
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): D Ramesh, M Sreekanth
Subject Matter
GST applicable on renting of residential property for commercial activity
Summary
Query: Whether the applicant is eligible for the exemption from payment of GST on the monthly rentals received by her on lease of her residential building at Telangana to D-Twelve Spaces Private Limited, as per SI.No.13 of the Notification No.9…
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (herein after referred to CGST Act and AP GST Act respectively) by M/s Lakshmi Tulasi Quality Fuels, (herein after referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except…