Case Law Details
In re Indian Metals and Ferro Alloys Limited (GST AAR Odisha)
Q. Whether Service Received by a registered person by way of renting of residential premises used as guest house of the registered person is subject to GST under Forward Charge Mechanism (FCM) or Reverse Charge Mechanism.
Ans:- Now, evaluating the question with reference to the fact of the case wherein the Applicant (registered person) has received the service by way of taking residential premises on rent for use as its guest house, it is observed that the said service received by the Applicant (registered person) is subject to GST under Reverse Charge Mechanism in view of the notification No. 05/2022- Central Tax (Rate) dated 13.07.2022.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ODISHA
Subject: M/s. Indian Metals and Ferro Alloys Limited (herein after referred to as the ‘Applicant’) having principal place of business at IMFA Building, Bomikhal, Rasulgarh, Bhubaneswar-751010 , Odisha, a registered company bearing GSTIN 21AAACI4818F1Z2 has filed an application for advance ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the SGST Act.
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Issue resolved. Thanks for the ruling.