Case Law Details
In re Royal Girls Hostel (GST AAR Tamilnadu)
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU
The applicant, M/s. Royal Girls Hostel, Plot No 46, Moon Light Garden, Kalapatti, Coimbatore-641048 (herein after referred to as The Applicant’), is unregistered with GST. The Applicant is running a ladies residential hostel for college students and working people.
2.1. The Applicant has submitted the copy of application in Form GST ARA 01 and also submitted a copy of challan evidencing payment of application fees of Rs.5,000/ – each under sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017.
2.2. The Applicant submitted that they are providing best hostel facilities to college female students and also to working women as most of the students and working people travel far and wide from their remote villages. The total charges collected for boarding and lodging per student or per inmate is Rs. 3000/ per month. They provide single room occupation, or double room sharing or dormitory style of accommodation and rates vary accordingly.
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