Bishops Weed Food Crafts Pvt. Ltd ., In re

Date: March 24, 2021

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Ravi Prasad, Mashhood Farooqui
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Subject Matter

Leasing/renting of individual bed rooms in an apartment to the occupants does not qualify to be 'Renting of Immovable Property'

ClassificationComposite Supply

Summary

Q1) Whether leasing of property for use as residence along with basic amenities would qualify as composite supply under Section 2(30) of the Karnataka Goods and Services Tax Act, 2017 or not. A) The applicant is not leasing/renting a residential dwel…

1. Bishops Weed Food Crafts Pvt. Ltd., (called as the ‘Applicant’ hereinafter) Sy.No.154, 77 Town Centre, Yemlur Main Road, Ammani Bellandur Khane village, Bangalore-560 037., having GSTIN number 29AAICB6302M1ZF, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in FORM G…

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