AAR: Sub-leasing of non-residential property taxable at 18%, additional facilities transferrable to tenant taxable at respective rates

Karnataka AAR holds that renting of premises allotted by Karnataka Industrial Development Board (KIDB), being a non-residential property and constructed as a hotel or a lodge considering the  number of washrooms and toilets  mentioned in the agreement, is classifiable under SAC 997212; States that it is taxable in the hands of the landlord and liable to GST@ 18%; Observes that the applicant company has sub-leased the premises to Sodexo Food Solutions India Private L...