AAAR Dismisses Appeal Filed with 22-Day Delay Without Sufficient Cause

In re Navya Nuchu (GST AAAR Telangana) Tamil Nadu Appellate Authority for Advance Ruling (AAAR) has rejected an appeal filed by Navya Nuchu concerning the GST taxability of rent received from the Government Social Welfare College Boys Hostel (Govt SWCBH). Navya Nuchu had argued that the rental services provided to the Scheduled Castes Development Department should be exempt under SI No: 3 of Notification No: 12/2017-CT, claiming their services fell under the welfare of weaker sections, as outlined in the 11th and 12th Schedules of the Indian Constitution. The core dispute arose from the Advanc...