Case Law18/AP/GST/2020
Aluri Krishna Prasad ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- June 15, 2020
- Type:
- Advance Ruling
- Members:
- D Ramesh, M Sreekanth
Subject
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…
Judgement
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…