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GST on additional facilities provided with accommodation services

Classification of service — The issue before us relates to two transactions viz. (i) renting of a two-floor building by the owner Dr Banraji B.H to the Appellant; and (ii) sub-letting of the same premises on rent by the Appellant to M/s Sodexo Food Solutions India Pvt Ltd. In both the above transactions we have been called upon to decide whether the same is an activity of renting of residential dwelling for use as residence which is exempted from GST by virtue of entry No 12 of Notification No 12/2017 CT(R) dated 28-06-2017. Held that— we hold that the transaction between the owner Shri. Banraji B.H and the Appellants is not one of renting of residential dwelling for use as residence. This transaction is in the nature of renting of non-residential building and hence is liable to be taxed under Heading 997212 and chargeable to tax at 18% The Appellant as service provider is merely sub-leasing a non-residential premise to another entity. This activity of renting/leasing of property which is primarily non-residential is taxable under Heading 997212 and chargeable to tax at 18% GST— Dms Hospitality Private Limited, In Re… [2020] 21 TAXLOK.COM 153 (AAAR-Karnataka)

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