GST AAR Rejects Application Since Queries Related to Tenant’s Activity, Not Applicant’s Supply

In re Tvl. Imperial Graphics Private Limited (GST AAR Tamilnadu) The applicant filed an advance ruling application raising questions related to GST exemption on hostel accommodation and related services. During the personal hearing held on 11.11.2025, the applicant’s authorised representatives reiterated their submissions and furnished additional documents, including copies of notifications, circulars, case laws, and rental agreements. They argued that hostel facilities provided to girl students and working women should be treated as “residential dwelling,” citing judicial decisions in s...