Rent on Accommodation buildings located outside the boundaries of religious places are chargeable to GST
Last updated: 23 May 2023
Court :
AAR Gujarat
Brief :
The AAR, Gujarat, in the matter of M/s. Nandini Ashram Trust [Advance Ruling no. GUJ/GAAR/R/2023/18 dated April 26, 2023] ruled that since the assessee was providing accommodation to pilgrims outside the boundary of the temple and the rooms rent charged was INR 1000 thus, the exemption sought was not available.
Citation :
Advance Ruling no. GUJ/GAAR/R/2023/18 dated April 26, 2023
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Bimal Jain
Published in GST
Views : 364
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