Authority for Advance Ruling (AAR)

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?

1. Whether the F-18 Products would be classified under HSN 30063000, leviable to GST at the rate of 12%, in terms of entry no 65 of Schedule II of the Notification No-01/2017, Central Tax (Rate) issued under Central Goods and services Tax Act, 2017 (CGST Act, 2017) read with corresponding rate notification issued under the provisions of Uttar Pradesh Goods and Services Tax Act (UPGST) Act, 2017, or Not?

2. If not, what would be the HSN Classification and rate of tax applicable on the product under consideration.

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?