TaxTMI 
TaxTMI 
2026 (2) TMI 579
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....sion of material facts or misrepresentation of facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 5. The provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act (herein referred to as the Act) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Services Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Services Tax Act. M/s. Gopi Damodaran is a proprietary concern providing various services including Leasing out of properties. The Applicant is an owner of a residential property situated in Kalapatti East, Coimbatore where the building is yet to be leased out as Hostel Facility by way of a Rental Agreement renewable yearly. 1.2 The Applicant would like to provide the residential property on lease to a prospective tenant intending to run hostel for students and working persons with a philanthropic motive and purpose for providing a safe, secure, and a "home away from home" environment for college students and working persons. 1.3 The ....
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.... 4. Whether, in the event of the hostel accommodation being an exempt activity, whether the incidental activity of supply of in-house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply? 5. Whether the judgement of the Division Bench of the Hon'ble Karnataka High Court in the case of Taghar Vasudeva Ambrish -vs- Appellate Authority for Advanced Ruling, Karnataka reported in Manu/KA/0327/2022, is applicable to the facts of the applicant? 6. Whether the judgement of the Hon'ble Madras High Court in the case of Thai Mookambika Hostel v. The Union of India reported in [2024] 160 taxmann.com 667 (Madras), is applicable to the facts of the applicant? 3.1 Under the 'Statement of facts' having a bearing on the question, the applicant has stated as follows:- 1. The Applicant would like to lease out the premises to a tenant who has obtained the licence to run the residential hostel for boarding and lodging under Section 5 of the Tamil Nadu Hostels and Home for women and children (Regulation Act 2014) hereinafter referred to as the "Hostel Regulation Act". 2. Section-2(c) of the 'Hostels Regulation....
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....ories of exempt services were notified. Identical Notification was issued under the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act in short). Similarly, by virtue of powers conferred under Section 6(1) of the Integrated Goods and Services Tax Act, 2017 (IGST Act in short), was issued by the Central Government. 8. Under the Exemption Notifications above mentioned, Entry No. 12 of Exemption Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 [similar entry: Entry 13 of Exemption Notification No. 9/2013-Integrated Tax-Rate dated 28.06.2017] reads as follows: Sl.No. Chapter/Section/Heading /Group/ Service Code (Tariff) Description of Service Rate (%) Condition 1 HEADING: 9963 or HEADING 9972 Services by way of renting of residential dwelling for use as residence Nil Nil 9. Thus 'residential accommodation' falls under the unconditionally exempt category. It is submitted that Entry 12 of Exemption Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (and Entry 13 of Exemption Notification No. 9/2013-Integrated Tax-Rate dated 28.06.2017) and also the identical Entry in the identical Exemption Notification under TNGST....
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....ch cases. 14. The term "residential dwelling" is not defined under the CGST Act, 2017/TNGST Act, 2017. Para-4.1 3.1 of the 'Taxation of services an education guide dated 20.06.2012' which was issued by the Central Board of Indirect Taxes & Customs under the erstwhile Service Tax Regime has defined the term "residential dwelling" as: 'The phrase residential dwelling has not been defined in the Act. It is therefore to be interpreted in normal trade parlance as per which it is any residential accommodation, but does not include hotel, motel, Inn, guest house, camp site, house, lodge, house boat or like places meant for temporary stay.' 15. Thus, as the term 'Residential Dwelling' has not been defined under the CGST Act 2017/TNGST Act, 2017, the common parlance meaning or the dictionary meaning has to be taken into consideration to understand the term. 16. The applicant relies on the decision of the House of Lords in appeal in the case of Uratemp Ventures Limited v. Collins (AP), [2001] UKHL 43 dated 11/10/2001, it has been held that "The starting point must be that "dwelling house" is not a term of art. It is an ordinary word in English lan....
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....lling meant for students or working people. 18. In the year 2024, many of the similarly placed hostels had approached the Authority for Advanced Ruling for clarity on whether the service of hostel accommodation was liable to GST or not and whether registration under the GST enactments was required for the persons who were running the working women and ladies hostels. 19. The Authority for Advanced Ruling held against the applicants namely the hostel owners stating that the supply services of hostel accommodation was a taxable service and that the persons who were running the hostels were liable for GST registration. 20. As against the orders passed by the Authority for Advanced Ruling, some of the hostel owners approached the Hon'ble Madras High Court by way of separate writ petitions challenging the orders of the Authority for Advanced Ruling on the ground that as the hostel accommodation was essentially a residential dwelling, it qualified for exemption under SI. No. 12 of Exemption Notification 12/2017-Central Tax (Rate) dated 28.06.2017. 21. Through the landmark judgment in Thai Mookambika Hostel v. The Union of India reported in [2024] 160 t....
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....ngalpattu Intelligence and the Assistant Commissioner (ST), Mylapore Assessment Circle, Chennai (South) Division have conveyed their remarks on the questions raised by the applicant that there is no pending proceedings in their office. 4.2 Since, no remarks has been received from the Central GST jurisdictional Authorities, it is construed that there are no pending proceedings against the applicant on the questions raised by them in their advance ruling application. 5. Personal Hearing 5.1 Personal hearing was held on 11.11.2025. Ms. Aparna Nandakumar, Advocate, Ms. Kumudha. G, Advocate and Ms. Shridevi. H, Advocate, Authorised Representatives (AR) of the applicant appeared and AR reiterated the submissions made under the Application for Advance Ruling filed by them. The AR furnished additional submissions during the PH containing the copies of the relevant notification/circulars, case laws rental agreement entered into by the applicant recently. They further added that the hostel facility provided to girl students and working women is to be treated as 'residence', as held by the Hon'ble High Court of Madras in its judgment dated 22.03.2024 in the case of M/s. Thai Mookambi....