Case Law Details
In re Aathira Ladies Hostel (GST AAR Tamilnadu)
Whether the hostel accommodation extended by the Applicant would be eligible for exemption?
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU
M/s. Aathira Ladies Hostel, No. 131, Mani’s Nest, Bharathiyar Road, P.N.Palayam, Coimbatore – 641 037 (herein after referred to as The Applicant’), is registered with GST with a registration number 33AGNP,J0656,J1ZB. 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.
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