AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
Renting of residential premise for residential use
X X X X Extracts X X X X
X X X X Extracts X X X X
....enting of residential premise for residential use<br> Query (Issue) Started By: - Jinesh Mehta Dated:- 20-4-2020 Last Reply Date:- 25-4-2020 Goods and Services Tax - GST<br>Got 13 Replies<br>GST<br>Dear Experts, please share your input: Service provider is going to take building on lease from building owners and giving these building on Rent mainly to students who come from out of station for edu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cation purpose and person coming from different city for employment. hence service provider is providing service of "Renting of residential premise for residence use". Along with this, they are also giving following services in the package itself: (Package cost is fixed for all. All have to compulsory avail these services along with residential service) i) Meals, breakfast & dinner ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... ii) Transport facility iii) Security service iv) Laundry service v) Gym vi) Indoor games cum activity vii) Outdoor sports space viii) Doctor on call & Insurance Question: 1) Can it be considered as composite supply considering "Renting of residential premise for residence use" as primary service? And by this whole service will be exempt as same has been covered by exempti....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on notification 12/2017. Reply By KASTURI SETHI: The Reply: This is not a composite supply. Not naturally bundled. All services are independent of each other. Reply By Jinesh Mehta: The Reply: Thank You sir. Is it possible to claim exemption as per notification no 12/2017 - central tax (Rate) by taking benefit of any one of following two entry? please share reason in brief of selection of ent....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ry out of two below. Entry No 12. Services by way of renting of residential dwelling for use as residence. Entry No 14. Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent. Reply By KASTURI SETHI: The Reply: Yes. Exemption under En....
X X X X Extracts X X X X
X X X X Extracts X X X X
....try No.14 is admissible. Rent per unit (bed) must be below ₹ 1000/- per day. Not above ₹ 999/- Reply By Jinesh Mehta: The Reply: Thank You sir for your prompt response. Can studio having two bed rooms, one common hall and common wash room considered to be two different unit of accommodation for considering limit of 1000 Rs? Premise is rented to four different students and charge pe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r students will be 10000/- per month. Total becomes 40000/- Less than 1000/- if we consider it as two unit of accommodation. More than 1000/- if we consider it as one unit of accommodation. Reply By KASTURI SETHI: The Reply: These are to be treated as two units. Reply By KASTURI SETHI: The Reply: Also go through the decision of AAR in this context. For your knowledge sake : 2020 (4) TMI 6....
X X X X Extracts X X X X
X X X X Extracts X X X X
....92 - AUTHORITY FOR ADVANCE RULING KARNATAKA IN RE: M/S. SRI. TAGHAR VASUDEVA AMBRISH Decided on 23.3.2020 Reply By Jinesh Mehta: The Reply: Thank you Sir for sharing your views and AAR for enhancing knowledge. Reply By Alkesh Jani: The Reply: Dear sir, if possible please share the decision of advance ruling. Thanks in advance with regards Reply By Jinesh Mehta: The Reply: Dear Sir, Plea....
X X X X Extracts X X X X
X X X X Extracts X X X X
....se find advance ruling on below mentioned link. https://gst.kar.nic.in/Others/Advance_Ruling_Orders.aspx Thanks. Reply By KASTURI SETHI: The Reply: Thank you very much, Mr.Mehta. Reply By Alkesh Jani: The Reply: Thanks Mr. Mehta Reply By KUNAL DESAI: The Reply: In the recent Advance Ruling (though it is not based on exact facts), if we consider the context on which it is ruled, then such c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....omposite supply will be considered as exempted. 2020 (4) TMI 695 - AUTHORITY ON ADVANCE RULINGS, KARNATAKA IN RE: M/S. SRISAI LUXURIOUS STAY LLP Reply By KASTURI SETHI: The Reply: Facts of the cited decision are not similar to the facts mentioned in the querist's query. The main issue is whether the services are naturally bundled or not.<br> Discussion Forum - Knowledge Sharing ....