Acharya Shree Mahashraman Chaturmas Vyvastha Samiti ., In re
Date: November 23, 2021
Subject Matter
GST on temporary renting of residential rooms for consideration by a religious institution
Summary
The applicant is a religious institution and is temporarily renting residential rooms for consideration and similarly they are also renting space for stalls for consideration. The understanding of the applicant is based on the pronouncement of Hon&rs…
1. M/s. Acharya Shree Mahashraman Chaturmas Vyvastha Samiti, 2-3-530, D.V.COLONY, SECUNDERABAD, Hyderabad, Telangana, 500003 (36AAHTA8018M1ZE) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provisions.…