Page 217 - GSTL_21st May 2020_Vol 36_Part 3

2020 ] IN RE : SRISAI LUXURIOUS STAY LLP 463
(3) Whether the said notification would be applicable if LLP decides to
charge additional charges for the extra-facilities opted by the inhab-
itants in addition to the facilities that are currently included in the
tariff received by the inhabitants but the overall price would be less
than the present exemption limit of Rs. 1000 per day per Unit?
4. The applicant furnishes some facts relevant to the stated activity.
(a) The applicant states that they were set up as a Limited Liability
Partnership under the provisions of the Limited Liability Partner-
ship Act, 2008 in the State of Karnataka under the jurisdiction of the
Registrar of Companies, Bangalore and has been allotted LLPN AQ-
6204 on 20-9-2019.
(b) The applicant was incorporated with two designated partners and
established with the main objective to carry on, within India, the
business of developing, running, maintaining, operating, setting up,
owning, dealing in, buying, selling, renting, subletting, and manag-
ing paying guest accommodations, service apartments, flats aimed
to suit all type of customers by whatever name called.
(c) The LLP has been specifically focused on provision of Boarding and
Lodging facilities both on monthly and daily tariffs for inhabitants
and also ancillary services to the above only to the inhabitants as
states below :
(a) Meals which includes breakfast, lunch and dinner
(b) Fully furnished rooms
(c) Round the clock security guards at the premises
(d) Housekeeping facilities
(e) Washing Machine facilities
(f) Television in each room
(g) Internet facilities (WIFI available)
(h) Vehicle parking facilities
(d) All the above mentioned facilities are included in the tariffs that
they charge from the inhabitants and the tariff rates are as below :

Type of tariff (per unit) Range From to (in Rs.)
1 unit = 1 bed
Monthly Tariff 6,900 to 12,500
Daily Tariff 300 to 500
Maximum no. of beds in a room Three beds to one bed

The tariff range mentioned above are based on the following
factors :-
(1) Size of the room taken by the inhabitant
(2) No. of people sharing the room
(3) Invoices per bed are raised on daily or monthly basis depend-
ing on the occupation of the inhabitants.

GST LAW TIMES  21st May 2020  217