Nagabhushana Narayana ., In re
Date: April 13, 2023
Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Kiran Reddy, Ravi Prasad
Subject Matter
18% GST on renting of property located in India and owned by an NRI
Summary
Even though Nagabhushana Narayana, an NRI, owns a property, it was leased out by Prabhavathi as a GPA holder and she receives the income from the property. The leasing of the property is considered a supply of service, and as such, Prabhavathi…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA Sri. Nagabhushana Narayana through Smt G Prabhavathi, GPA holder (herein after referred to as ‘Applicant’), # 18, Shree Hari Nilaya, 1st Cross, Amarajyothi Nagar, Bengaluru – 560 040, an un-registered person, having User ID 292300000599ARE, has filed an application for Advance Ruling under Section 97 of CGST Act, 2…