Case Law Details
In re Shiva Residency (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. Shiva Residency, No.8, PKD Nagar, Peelamedu, Coimbatore – 641 004 (herein after referred to as ‘The Applicant’), is registered under the GST Act, 2017, with GSTIN 33AAUPL3828R2ZT. 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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