Group of lessors - Renting of residential premises - They are ...

Case Laws GST

April 24, 2020

Group of lessors - Renting of residential premises - They are like hotel rooms and the entire leased premises has 42 rooms, which can by no imagination be termed as a residential dwelling - The lease services does not fall under the exemption “Services by way of renting of residential dwelling for use as residence” - AAR

View Source

← Previous Next →

Group of lessors - Renting of residential premises - They are ...

Case Laws GST

April 24, 2020

You may also like:

Rate of GST - Restaurant services - Restaurants in hotel premises having room tariff of less than ₹ 7500/- per unit per day will attract GST of 5% without ITC -...

Rate of GST - restaurant services - the applicant restaurant is located in the same premises as JW Marriot Hotel having rooms with a tariff of seven thousand five...

CENVAT Credit - unregistered premises taken on rent - appellant’s premises appears to be one and same having different room numbers as throughout the case record, room...

Levy of GST - providing residential land on lease basis for which lease premium charged/received - Since the entry grants the exemption to a leased / rented residential...

Mandap Keeper Service - functions and activity of giving hotel rooms while organising functions in hotels is entirely different from Mandap Keeper Service - appellant...

The case involves the classification of a composite supply of outdoor catering services along with renting of premises. It is held that where the applicant provides...

Exemption from payment of GST - Renting of accommodation service - Though the applicant claims that she has rented out residential dwelling for use as residence, it...

Levy of GST - renting of temporary residential rooms for consideration to the devotees and renting of space for shops and stalls for the purpose of religious programmers...

Refund claim - Renting of Immovable Property Services - for residential / accommodation purpose or otherwise - the Scheduled Property is rented out for running of Hotel,...

Renting of immovable property - the definition excludes buildings used for the purpose of accommodation, including hotels. It has not been disputed by the lower...

Liability of GST - leased premises for cold storage purpose of agriculture produce on leasing charges - cold storage leased on rent - providing non-residential property...

Income from leasing the hotel was income from business and not income from house property - AT

Nature of Lease - In substance, finance lease is a loan from the lessor to the lessee. In an operating lease, the lessor bears the risk of loss, the period is...

Additions u/s 30 - deduction of Lease Equalization Charges - type of lease undertaken- scope of accounting standards - AO noticed that, assessee has created Rent...

Taxability of Lease Rent and Capital Replacement Fund - The appellant argued that lease rent was to be transferred to NOIDA authority and not for providing any services...

Quick Updates: