Navya Nuchu ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- September 10, 2025
- Type:
- Advance Ruling
- Members:
- Sanjay Rathi, K Haritha
Subject
Rent Received from Govt. Welfare Hostels Taxable under GST (No Direct Relation to Municipal Functions). AAR ruling upheld.
Summary
M/s. NavyaNuchu, a company renting its property to the Scheduled Castes Development Department and Government Social Welfare College Boys Hostel, appealed against an Advance Ruling that deemed its rental income taxable under GST. The appellant argued…
Judgement
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, TELANGANA 1. 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 noti…