Case-Students' Welfare Association 103 taxmann.com 449 (AAR - MAHARASHTRA) 1. Facts- Students Welfare Association (SWA) is 63 years old registered charitable Trust having Section 12AA & 80-G certificate of exemption under Income-tax Act, 1961, since 1973. Trust activity, is exclusively connected with students and education. Under the GST Act, not a registered person. Applicant offers lodging and boarding facilities besides compulsory personality development training...

Case: Alisha Foods 113 taxmann.com 495 (AAR - MADHYA PRADESH) 1. Facts: Applicant is a partnership firm and manufactures Fried Fryums of different shapes, sizes and varieties which are ready to eat. 2. Query: What is the correct classification of Fried Fryums of different shapes, sizes and varieties which are ready to eat and What is the HSN Code and GST rate applicable on...

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,...

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...

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...

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...

Case:- Chennai Port Trust, In re 108 taxmann.com 466 (AAR - TAMILNADU) 1. Query: ITC Eligibility for hospital run by the applicant: - a)        Medical and diagnostic equipment b)        Medical apparatus & instruments, medical consumables & disposable items and other machinery installed in the in-house hospital c)        Spares for medical and diagnostic equipment, medical apparatus & instruments and other machinery installed in the in-house...

Case: Royal Care Speciality Hospital Ltd 110 taxmann.com 481 (AAR - TAMILNADU) 1. Facts: The applicant is a multi-specialty tertiary care hospital providing health care services to both out-patients and in-patients. From the In-patient final bill, discharge summary and related bills furnished by the applicant, it is seen that, in case of In-patients the final bill charged includes Room charges, Consultation charges, Investigation charges,...

Golden Vacations Tours and Travels 109 taxmann.com 439 (AAR-WEST BENGAL) 1. Facts: Applicant is a tour operator. 2. Query: Whether applicant can be classified as a Tour Operator when it merely arranges the client's accommodation in hotels? 3. Observation by AAR Whether Applicant Falls under the Category of Tour Operator: It was observed by AAR that it is not unusual for tour operators to...

Crown Tours and Travels 113 taxmann.com 501 (AAR- RAJASTHAN) 1. Facts: Applicant has sought advance ruling on the part where it is providing only ancillary services viz. Elephant Ride at Amber Fort, Guide Charges, Assistance Charges, Home Host Dinner, Lunch/Dinner at Local Restaurant, Boat Ride at Udaipur, Camel Ride at Jaisalmer Saree/Turban Tying etc. and is not involved in transportation and accommodation of persons/tourist engaged by...