GST Case Laws | Latest GST Judgments - TaxGyata

Posted on Sep 06, 2021 | Hits: 23 | Stock No: #342339
 
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Country:   India
Region:   Delhi & NCR
City:   Dwarka
Pin / Zip:   110075
Whatsapp No.:   8950247977
Industry:   Insurance
Job Type:   Part-time
Work Experience:   1 To 2 Years
Latitude:   Gyata
Longitude:   Gyata
Address:   Dwarka, Sector 6
Create Year:   2,021.00
Create Time:   3:28
Registration:   Delhi
Agent Name:   Tax Gyata

Find GST case laws. Read full text of latest judgments with related act and rules.The Maharashtra Authority of Advance Ruling (AAR) ruled that no Goods and Services Tax (GST) will be payable on Hostel Rent of less than Rs 1000 per day per Student.
The applicant has sought the advance ruling in respect of the following questions.-
1. Whether the activity of providing the hostel on the rent to various students by applicant is exempt (where hostel fees charged per student per day is much less than Rs. 1000/-)?
2.If is it exempt it shall be claimed as exempted under Serial Number 12 or Serial Number 14 of Notification No. 12/2017- Central Tax (Rate) (as amended time to time) dated 28/06/2017?
"Considering the provisions of notification Entry No. 14, and clarification given by CBIC in circular No. 32/06/2018-GST dated 12th February 2018, it is held that, the applicant’s activity is satisfying the conditions of Entry Sr.no. 14 of said Notification and hence would be exempt from taxes.", AAR Maharashtra ruled.

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