2022 (9) TMI 784

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....ICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.] ****** 1. M/s. Bollu Siva Gopala Krishna, Flat No 401, Saya Sai APTS, Srinivasa Colony (East) Ameerpet, Hyderabad - 500 038. (Un Registered) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clea....

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....ore, admitted 4. Brief facts of the case: The applicant M/s. Bollu Siva Gopala Krishna is desirous of ascertaining whether the said service is taxable if rendered to educational institutions registered under Section 12AA of the Income Tax Act, 1961 or to a Government School. Hence this application. 5. Questions raised: 1. Whether GST is applicable on Renting of an immovable property to....

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....ion submitted and averred as follows: 1. Whether renting of immovable property to a private recognized educational institution exigible to GST? 2. Whether renting of immovable property to a Government School exigible to GST? 7. Discussion & Findings: The applicant is renting immovable property and is desirous of ascertaining whether the said service is taxable if rendered t....

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....are clarified as below: Advance Ruling Questions Ruling 1. Whether GST is applicable on Renting of an immovable property to a Recognized Educational institution (Which is not a commercial Activity) and which is also registered under section 12AA of the Income-tax Act, 1961 and which provides (iv) Pre-School education and education up to higher secondary school or equivalent, (v) Edu....