Duet India Hotels (Hyderabad) Private Limited ., In re
Date: February 19, 2025
Subject Matter
Electricity and water charges bundled with hotel rent are considered a composite supply and are therefore taxable
Summary
The case involves M/s Duet India Hotels (Hyderabad) Pvt. Ltd., which owns a hotel and has entered into a Leave and License Agreement with M/s The Curry House Foods Pvt. Ltd., the lessee who operates a restaurant within the hotel premises. The Lessor…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING,TELANGANA In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the…