Navya Nuchu ., In re
Date: February 8, 2024
Subject Matter
Rent received for property used as a Government Social Welfare College Boys Hostel (Govt SWCBH) is taxable under GST
Summary
The case law involves an applicant providing building property on rent to the Government, seeking exemption under entry 3 of Notification No. 12/2017. However, the ruling clarifies that the services provided by the applicant do not qualify for exempt…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TELANGANA 1. M/s. Navya Nuchu, H.NO.1-1-19, Brindavan Colony, Near Bank of India, Malkajgiri, Hyderabad, Telangana-500047 (36ACPPN2902H1ZJ) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act a…