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The applicant is liable to pay tax in renting of temporary residential rooms for consideration to the devotees and renting of space for shops and stalls.

Exemption from GSTThe issue which is in appeal is limited to the point whether exemption from GST is available to the Appellant on the renting of dormitory consisting of 12 beds and renting of 2 BHK where the charges per bed (in the case of dormitory) and per room (in the case of 2 BHK) is less than Rs. 1000/- per day. The Appellant is a religious charitable trust and conducts religious functions for the propagation of Jain Dharma.

Held that— We agree with the ruling of the lower Authority and hold that the renting of the 2 BHK unit and the dormitory will be chargeable to GST as a single unit where the value of supply will be the charges for the full 2BHK unit / dormitory and not the charges for each room / bed and is liable to tax.in terms of entry SI.No 7 of Notification No 11/2017 CT(R) dated 28-06-2017 as amended by Notification No 20/2019 CT (R) dated 30-09-2019. — Acharya Shree Mahashraman Chaturmas Pravas Vyavastha Samiti Trust, In Re… [2020] 22 TAXLOK.COM 107 (AAAR-Karnataka)