Golkonda Hotels And Resorts Limited ., In re

Date: December 29, 2021

Court: Authority for Advance Ruling
Bench: Telangana
Type: Advance Ruling
Judge(s)/Member(s): B. Raghu Kiran, S.V. Kasi Visweswara Rao
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Subject Matter

Services of boarding and lodging provided to the officials on election duty are not exempt from GST

Exemption

Summary

M/s. Golconda Hospitality Services and Resorts Limited, are in the business of providing accommodation and services and in the course of the business they have supplied the services of boarding and lodging facility for the officials of Greater Hydera…

1. M/s. Golkonda Hotels And Resorts Limited, 10-1-124, Golkonda Hotel, Masab Tank, Jubilee Hills, Hyderabad, Telangana, 500028 (36AACCS8570J1ZX) has filed an application in FORM GST ARA­01 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 provi…

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