AI Drafter 
TaxTMI 
TaxTMI 
2026 (2) TMI 714
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....by fraud or suppression 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. Imperial Graphics Private Limited is a Private Limited Company providing various services including Leasing out of properties. The Applicant is the owner of two residential property situated at No. 70 and 71 Sri Balaji Nagar, Kalapatti, Coimbatore-641048 and has been remitting property tax dues regularly in Assessment Nos. 162/008/908303, 162/008/908304, 162/008/908305 and 162/008/910964. 1.2 The Applicant leased out the building property situated at No. 70, Sri Balaji Nagar, Kalapatti, Coimbatore-641048 to DR NGP Research and Educational Trust, Coimbatore since 2023 by way of a Rental Agreement ....
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....07.2024? 2. Whether the hostel facility extended to students by the Applicant's tenant falls under Entry 12A inserted vide Notification No. 4/2024-Central Tax (Rate) dated 12.07.2024 with effect from 12.07.2024 as the conditions laid down in the Entry has been fulfilled? 3. 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? 4. 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? 5. 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's tenant has obtained the licence to run the reside....
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....by virtue of the powers conferred under section 11(1) of the Central Goods and Services Tax Act, 2017, (CGST Act in short) the Government of India issued Exemption Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 in which the categories 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: SI.No. Chapter/Section/Heading No. /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 En....
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....ant for temporary stay.' 13. Thus as 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. 14. 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 language. While I accept that dictionaries cannot solve issues of interpretation is nevertheless helpful to bear in mind, that dwelling house has for centuries been a word of wide import. It is often used to interchangeable with lodging. It conveys the idea of a place where somebody lives: see Johnson's Dictionary, s.v. "dwelling house" and "lodging" Murray's Oxford English Dictionary s.v. "Dwelling house" and "lodging". In ordinary parlance a dead sitting room where somebody habitually stays is therefore capable of being described as a dwelling house .... The setting in which the word appears in the statute is important. It....
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....gistration. 18. 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 Sl. No. 12 of Exemption Notification 12/2017-Central Tax (Rate) dated 28.06.2017. 19. Through the landmark judgment in Thai Mookambika Hostel v. The Union of India reported in [2024] 160 taxmann.com 667 (Madras), the Hon'ble Madras High Court held that the supply of services of hostel accommodation fell within the phrase 'residential dwelling' and hence it qualified on all fours on exemption under Sl. No. 12 of Exemption Notification 12/2017-Central Tax (Rate) dated 28.06.2017. 20. Thereafter the decision of the Hon'ble Madras High Court in the landmark judgment of Thai Mookambika Hostel v. The Union of India reported in [2024] 160 taxmann.com 667 (Madras), the same was accepted by the Union Government. Thus, in the 53rd GST Council Meet, the GST Council recommended the exemption of hostel services....
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....dings 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 the 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 relied upon by the applicant, and copies of the rental agreements entered into. 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 Mookambikaa Ladies Hostel. This apart, they cited references from various other case laws in support of their defence. 5.2 The Members then explained to the AR that the basic query raised in the application does not pertain to the applicant and that instead, it seeks an answer for an activity carried out by the applicant's tenant, which is in contraven....
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....a composite exempt supply? 4. 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? 5. Whether the judgement of the Hon'ble Madras High Court in the case of Thai Mookambika Ilostel v. The Union of India reported in [2024] 160 taxmann.com 667 (Madras), is applicable to the facts of the applicant? 6.3 In this regard, we bring to notice that the definition of 'Advance Ruling' as provided under Section 95(a) of the CGST Act, 2017, reads as - "(a) "advance ruling" means a decision provided by the Authority or the Appellate Authority or the National Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100 or of Section 101C, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant;" From the above, it may be seen that an advance ruling could be provided by the Authority on matters relating to the supply of goods or servi....
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....deva Ambrish Vs. Appellate Authority for Advance Ruling, Karnataka reported in Manu/KA/0327/2022, and (ii) Judgement of the Hon'ble Madras High Court in the case of Thai Mookambika Hostel Vs. Union of India reported in (2024 160 taxmann.com 667 (Madras), to the facts of the applicant. Here again, it could be seen that these queries are actually tagged to the original queries, i.e., Query No. 1 & 2, and as such are not liable for admission. Notwithstanding the same, we bring to notice that Section 97(2) of the CGST Act, 2017 specifics the nature of questions on which an advance ruling can be sought, and the same is reproduced as below:- "(2) The question on which the advance ruling is sought under this Act, shall be in respect of,- (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant ....