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    <title>2020 (5) TMI 387 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA</title>
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    <description>The appellate authority upheld the lower authority&#039;s ruling, dismissing the appeal on all counts. The renting of dormitory beds and 2 BHK units does not qualify for GST exemption under entry No 13(b) of Notification No 12/2017 CT (R) dated 28-06-2017, and both are liable to GST as single units. The delay in filing the appeal was condoned due to bona fide reasons.</description>
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      <description>The appellate authority upheld the lower authority&#039;s ruling, dismissing the appeal on all counts. The renting of dormitory beds and 2 BHK units does not qualify for GST exemption under entry No 13(b) of Notification No 12/2017 CT (R) dated 28-06-2017, and both are liable to GST as single units. The delay in filing the appeal was condoned due to bona fide reasons.</description>
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