AAAR: Upholds GST on renting of temporary residential rooms/dormitory to devotees by a 'religious charitable trust'

May 18,2020

Karnataka AAAR upholds AAR ruling holds the appellant liable to pay tax on renting of temporary residential rooms of all categories, in terms of Notification No. 11/2017 –CT (Rate) where value of supply shall be charges for the full 2BHK unit/dormitory; Challenging AAR order which upheld GST liability where declared tariff of a unit of accommodation is Rs. 1000/- or more, Appellant argues that charges for 2 BHK & dormitory are per room for a 2 BHK unit and per bed for d...


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