2019 (8) TMI 817

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....et, air conditioning, housekeeping, pantry with drinking water, power back up, receptionist support, letter and postage handling and meeting room to the clients. In the "co-working space model" the petitioner offers dedicated distinct and identifiable space, tables and chairs to each clients working there. Each client company is working as separate and identifiable office within the main office. These companies are maintaining their financial records in electronic form and very well accessible from the "co-working space" at all the time. The applicant requested advance ruling on the following: Can GST registrations allowed for multiple companies from same address, provided they follow all GST rules related to "Principal place of business"....

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....enomenon of these co-working spaces has thrived significantly as it is the only option for startup founders to start opening the business at a lesser cost than a normal corporate office. Co-working is a business services provision model that involves individuals working independently collaboratively in shared office space. Co-working space is basically a type of workplace where they share the same work environment, thus making a community in the same area. A virtual office is an access to the basic services that are generally provided in a traditional office such as permanent office address meeting rooms or video conferencing rooms, a mail forwarding facility with a minimum charge, etc., without a room for real-life people. These offices a....