Case Law Details
In re Hifi 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
The applicant, M/s. Hifi Hostel, No.72, Tank street, Saravanampatty, Coimbatore – 641 035 (herein after referred to as ‘The Applicant’), is unregistered with GST. The Applicant is running a Men’s 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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