Mody Education Foundation ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- May 19, 2022
- Type:
- Advance Ruling
- Members:
- M S Kavia, Vikas Jeph
Subject
Hostel Accommodation Charges per Hostel Seat provided to the students of University having value of service upto Rs. 1000/- per day would be eligible for exemption
Summary
Question: Whether Hostel Accommodation Charges per Hostel Seat provided by the Mody Education Foundation (MEF) to the students of Mody University of Science and Technology (MUST) having value of service upto Rs. 1000/- per day would be eligible for e…
Judgement
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisi…