Case LawRAJ/AAR/2022-23/02
Gurkripa Career Education Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- May 19, 2022
- Type:
- Advance Ruling
- Members:
- Vikas Jeph, M S Kavia
Subject
GST on activity of providing the hostel on the rent to various students
Exemption
Summary
In absence of supporting documentary evidence in support of services to be provided by the applicant, how it can classify in HSN provided in the CGST Act, 2017 and thus there is no question to discuss the exemption under Sr. No. 14 of the of the Noti…
Judgement
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 provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling…