Srisai Luxurious Stay LLP ., In re

Date: July 12, 2023

Court: Authority for Advance Ruling
Bench: Karnataka
Type: Advance Ruling
Judge(s)/Member(s): Kiran Reddy, Ravi Prasad
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Subject Matter

PG/Hostel Rent paid by inhabitants do not qualify for GST exemption

Reverse Charge Mechanism

Summary

The applicant runs a business managing Paying Guest Accommodation, along with other businesses. They provide boarding and lodging facilities for inhabitants, along with several ancillary services such as meals, fully furnished rooms, security guards,…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA M/s. Srisai Luxurious Stay LLP (herein after referred to as ‘Applicant’, #19, Block A, CIL Layout, Sanjay Nagar, Bengaluru – 560 094, an unregistered person, have filed an application for Advance Ruling, vide user id 292300000597AR1, under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Sect…

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