Aluri Krishna Prasad ., In re
Date: June 15, 2020
Court: Authority for Advance Ruling
Bench: Andhra Pradesh
Type: Advance Ruling
Judge(s)/Member(s): D Ramesh, M Sreekanth
Subject Matter
18% GST on leasing residential hostel rooms
Summary
The applicant is renting his immovable property consisting of 170 hostel rooms with attached bathrooms to the lessee for the purpose of commercial activity, who in turn sub leases it to Narayana Educational Society for the purpose of accommodating st…
1. The present application has been filed u/s 97 of the Central Goods and Services Tax Act, 2017 and AP Goods and Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s Aluri Krishna ,(hereinafter referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions…