Page 216 - GSTL_21st May 2020_Vol 36_Part 3

462 GST LAW TIMES [ Vol. 36
2020 (36) G.S.T.L. 462 (A.A.R. - GST - Kar.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
KARNATAKA
Dr. M.P. Ravi Prasad, Member (State Tax) and Shri Mashhood Ur Rehman
Farooqui, Member (Central Tax)
IN RE : SRISAI LUXURIOUS STAY LLP
Advance Ruling No. KAR ADRG 20/2020, dated 31-3-2020
Accommodation services - Daily and monthly accommodation services
proposed to be made by applicant where tariff amount per unit of accommoda-
tion is less than ` 1000 per day - Covered by SAC 9963 as ‘services by a hotel,
inn, guest house, club or campsite, by whatever name called, for residential or
lodging purposes’ and exempt as per Entry No. 14 of Notification No. 12/2017-
C.T. (Rate). [paras 7.3, 7.5, 7.7]
Exemption - Services additional to accommodation service - Additional
services provided by applicant if belong to the Group 9963, i.e., Food, Edible
preparations, alcoholic and non-alcoholic beverages serving services and over-
all charges collected including the additional services is less than ` 1000 per
day per unit of accommodation, then the turnover of these services will also be
exempt under Entry No. 14 of Notification No. 12/2017-C.T. (Rate) - However,
those services which are supplied independently to the clients which do not
belong to Group 9963 are liable to tax at appropriate rates, provided that the
applicant is liable for registration. [para 8]
Ruling partly in favour of assessee
REPRESENTED BY : Shri Ramanatha Rai, Chartered Accountant, for the
Asseessee.
[Order]. - M/s. Srisai Luxurious Stay LLP, No. 160, 5th Main, 4th Cross,
NGEF Layout, Sanjaynagar, Bengaluru 560094, an unregistered person having
PANAEAFS6168R, has filed an application for Advance Ruling under Section 97
of the CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of
the KGST Act, 2017 read with Rule 104 of KGST Rules 2017, in FORM GST ARA-
01 discharging the fee of Rs. 5,000/- each under the CGST Act and the KGST Act.
2. The applicant is a Limited Liability Partnership concern not regis-
tered under the provisions of the Goods and Services Tax Act, 2017. The appli-
cant states that engaged in the business of developing, running, maintaining,
operating, setting up, owning, dealing in, buying, selling, renting, subletting, and
managing paying guest accommodations, service apartments, flats aimed to suit
all type of customers by whatever name called.
3. The applicant has sought advance ruling in respect of the following
questions :
(1) Whether the daily accommodation services ranging from Rs. 300 to
Rs. 500 per bed are eligible for exemption under Notification No.
12/2017-Central Tax?
(2) Whether the monthly accommodation services ranging from Rs.
6,900 to Rs. 12,500 per bed is eligible for the exemption under Noti-
fication No. 12/2017-Central Tax?
GST LAW TIMES  21st May 2020  216