Case Law Details
In re SMR Gents Hostel (GST AAR Tamilnadu)
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU
The applicant, M/s. SMR Gents Hostel, No.2A, Kumarasamy Nagar, Civil Aerodrome post, Sitra, Coimbatore – 641014 (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.4,000/ – each under sub-rule (1) of Rule 104 of CGST Rules 2017 and SGST Rules 2017.
2.2. The Applicant submitted that they have taken the premises on rent and they further let it out for college female students and working women as hostel accommodation, as since most of the students and working people travel far and wide from their remote villages. The applicant herein also provides food as part of hostel services at nominal rates. But; the choice is given to the inmates to opt for lodging or for boarding and lodging. The Applicant has its own in-house kitchen facilities with their own staff, to provide homely, tasty and healthy food for the inmates. The total charges collected for boarding and lodging per student or per inmate is Rs. 8,000/- per month. They provide single room occupation, or double room sharing, or dormitory style of accommodation and rates vary accordingly.
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