Case LawGST-ARA- 72/2019-20/B-51
Ghodawat Eduserve LLP ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- August 27, 2021
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
GST exempted on Hostel Rent of less than Rs. 1000 per day per Student
Exemption
Summary
The applicant is providing commercial training and coaching service for students appearing for 11th and 12 th standards who are desirous of appearing for IIT, etc., specifically in the science stream. It is also providing hostel facilities to the stu…
Judgement
The present application is 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 M/s. GHODAWAT EDUSERVE LLP , the applicant, seeking an advance ruling in respect of the following questions.- 1. Whether the activity of providing the hostel…