Case LawAAAR/AP/06(GST)/2022
Aluri Krishna Prasad ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Andhra Pradesh
- Date:
- December 19, 2022
- Type:
- Advance Ruling
- Members:
- Sanjay Pant, Girija Shankar
Subject
18% GST on leasing residential hostel rooms. AAR ruling upheld.
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
At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST 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 provisions under the APGST Act. The present appeal has been filed under Section 100 of the Central Good…