2 Win Residency Ladies Hostel ., In re

Date: August 30, 2023

Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): N Usha, D Jayapriya
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Subject Matter

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%

ClassificationComposite Supply

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…

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…

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