#GSTCase-161- Taxability of accommodation services provided in hostel alongwith various facilities like food supply from canteen, parking space, coaching, library, and entertainment.

Case: - Ramnath Bhimsen Charitable Trust 105 taxmann.com 153 (AAR - CHHATTISGARH) 1. Facts: Applicant is registered under Public Trust Act, 1951 w.e.f. 27-06-1991. They are running girls hostels in the name of Shree Ramesh Sewa Sadan and Godavari Sewa Sadan (hereinafter referred to as 'hostel'). Hostel is providing basic facilities which are required for stay and to purse studies which include well-furnished residence,...

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#GSTCase-160-Whether GST exemption is available to a dwelling unit rented to a commercial entity for the purpose of residence of their employees

Case-: Borbheta Estate (P.) Ltd., 106 taxmann.com 386 (AAR-WEST BENGAL) 1. Facts: Applicant has executed agreements for leasing/renting of four dwelling units it owns at different locations in Kolkata. According to the agreements, all of these units are to be used for residential purpose. Three flats have been rented to individuals and one flat (Flat No. 4H, Tower III, South City, Prince Anwar Shah...

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Whether Supply of DVDs\CDs with a Dongle falls under the definition of ‘E-Book’

Case: Venbakkam Commandur Janardhanan, (Propreitor Law Weekly Journal ) dated 27.02.2020 Query: 1. Whether the assessee/dealer which publishes law journals in print and sells the same content that is in books in an electronic form in DVD’s/CD’s with a software to search and read it in computers and hand held devices come under the category of ‘E-book’, so that it can avail the benefit of notification...

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#GSTCase-159- Impact on Taxability of Restaurant Services wherein Hotel and Restaurant are located in the same premises of Shopping Arcade or Shopping Mall

Case-: Kutting Fusion Hospitality LLP 114 taxmann.com 234 (AAR - MAHARASHTRA) 1. Facts- Restaurant located in the Arcade-Applicant operates a restaurant in the name of “The Cheaters”. Restaurant operated by Applicant is located at Unit No. 9B, Ground Floor, The ORB, J.W. Marriott Hotel, Next to Intl. Airport. Andheri East, Mumbai-400099 where they are planning to start the business of providing the services of...

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#GSTCase-158- Interesting Case Study on Taxability of Supply of ice cream and allied products in the parlour according to the customer taste or requirements

Case-Sri Venkateshwara Agencies 117 taxmann.com 214 (AAR- TELANGANA) 1. Facts: Applicant is running an ice-cream parlour and certain service activities viz., serving of ice cream by the waiters, seating facility, air conditioning facility, drinking facility, provision of dust bin and tissue papers etc. are provided to the customers. Evidences submitted by Assesse:-The list of details of activities provided by the applicant are enclosed as...

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Requirement of GST Registration by Medical Store run by Charitable Trust

Case: Nagri Eye Research Foundation dated 19.05.2020 Query: 1. Whether applicant is required to be registered Medical Store run by Charitable Trust? 2. Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. (lower rate) GUJ_AAR_08_2020_19.05.2020_NERFDownload

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