‘Pattern of renting’ in relation to usage of property provides context in determination of unit

In re ISPRAVA Hospitality Private Limited (GST AAR Maharashtra)

‘Pattern of renting’ in relation to usage of the property provides the context’ or ‘perspective’ in determination of unit of accommodation. In a hotel, a room constitutes ‘a unit’ whereas in a hostel, a bed may constitute ‘a unit’, as tariff is also declared accordingly. In the present case the applicant, themselves have mentioned that, rent is proposed to be offered to clients on per day basis for entire vi

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