In re Sweet Spot Spaces (GST AAR Tamilnadu)
M/s. Sweet Spot Spaces, a GST-registered entity based in Ahmedabad, operates co-working and virtual office services, providing demarcated office spaces, virtual addresses, and related facilities to clients including e-commerce sellers, service providers, and startup entrepreneurs across India. Their services include video conferencing, mail handling, GST registration support, and authorised representative services. The applicant maintains statutory records and ensures KYC and Aadhaar compliance for all clients, who use the applicant’s premises as their Principal Place of Business or additional business addresses.
The applicant sought an advance ruling from the Tamil Nadu Authority for Advance Ruling (AAR) on whether multiple GST registrations could be granted at the same premises for distinct, unrelated businesses using demarcated seats with unique identifiers and time slots. The applicant submitted that the leased premises were available on hourly, weekly, or monthly bases, with proper sub-lease documentation and electronic maintenance of books of accounts, while no physical stock or trade operations occurred at the premises. Clients applied for GST registration under Sections 22, 24, and 25 of the CGST Act and provided prescribed documentation.
The applicant cited prior rulings, including Space Lance Office Solutions (AAR Kerala, 2019) and M/s Easy Work (Haryana AAR, 2021), which allowed GST registration for co-working or virtual offices provided proper demarcation, documentation, and bookkeeping were maintained.
