AAR: 'Villa' given on rent to be treated as 'single indivisible unit' for determining rate of GST as applicable

Maharashtra AAR rules that ‘Villa’ should be treated as ‘per unit’ as specified under the Heading 9963 in terms of Entry 7 of the Notification No. 11/2017-Central Tax dated June 28, 2017 (wherein GST rate depends upon supply value of per-unit of accommodation); Notes Applicant’s proposal to give out the entire Luxurious Villa consisting of multiple rooms on rent and at a given point of time only one customer shall be entitled to take the villa on lease, also the ren...