https://www.taxtmi.com/caselaws?id=396586 The Advance Ruling Authority clarified that for the applicant's business of renting out entire luxurious villas, the entire villa would be considered the "per unit" under Entry no. 7 of Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017. The ruling highlighted the unique rental model where the villa was rented as a whole to a single client, aligning with the context and perspective of the rental activity. The decision was based on the specific circumstances of the applicant's business, emphasizing the indivisibility of the villa and the absence of individual room bookings, leading to the entire villa being treated as the unit for GST rate determination. en-us Tue, 17 Mar 2020 00:00:00 +0530 Wed, 04 Nov 2020 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396586 The Advance Ruling Authority clarified that for the applicant's business of renting out entire luxurious villas, the entire villa would be considered the "per unit" under Entry no. 7 of Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017. The ruling highlighted the unique rental model where the villa was rented as a whole to a single client, aligning with the context and perspective of the rental activity. The decision was based on the specific circumstances of the applicant's business, emphasizing the indivisibility of the villa and the absence of individual room bookings, leading to the entire villa being treated as the unit for GST rate determination. Case-Laws GST Tue, 17 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396586