2 Win Residency Ladies Hostel ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- August 30, 2023
- Type:
- Advance Ruling
- Members:
- N Usha, D Jayapriya
Subject
Supply of services by way of providing hostel accommodation along with ancillary services such as housekeeping, security arrangements etc will fall under SAC 9963 and is taxable@18%
Summary
The case law concerns a ladies hostel providing boarding and lodging facilities to students and working women, along with ancillary services such as housekeeping, security arrangements, television, and parking facilities. The applicant claimed that t…
Judgement
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING TAMILNADU The applicant, M/s. 2 Win Residency Ladies Hostel, No.76/3, V.N. Purdur, Thudiyalur main road, Saravanampatti, Coimbatorc -641 035 (herein after referred to as ‘The Applicant’), is registered under the GST Act, 2017, with GSTIN 33ASXPA8143R1ZZ. The Applicant is running a ladies residential hostel for college students and worki…