Page 193 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : ISPRAVA HOSPITALITY PVT. LTD. 119
tion Ltd. toward operational site expenses and claim to-
ward rectification of water damages, pertaining original
civil & interior work contract awarded by M/s. Oil &
Natural Gas Corporation Ltd.
- The question is non-maintainable, in view of the discussions
made above.
Question 4 :- If ruling on above question is affirmative kindly clarify
rate of tax applicable thereon.
- The question is non-maintainable, in view of the discussions
made above.

_______

2020 (39) G.S.T.L. 119 (A.A.R. - GST - Mah.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
MAHARASHTRA
Ms. P. Vinitha Sekhar, Member (Central Tax) and Shri A.A. Chahure,
Member (State Tax)
IN RE : ISPRAVA HOSPITALITY PVT. LTD.
Order No. GST-ARA-52/2019-20/B-39-Mumbai, dated 17-3-2020
in Application No. 52
Accommodation services - “Per Unit” as specified under Sl. No. 7 of
Notification No. 11/2017-C.T. (Rate) - Meaning of - ‘Pattern of renting’ in rela-
tion to usage of property to provide context or perspective in determination of
unit of accommodation - Assessee offering entire villa on rent on per day basis
- Two different customers will not be able to book same villa - Villa is ‘indi-
visible unit’ in assessee’s business parlance, and tariff declared only for villa
as a whole - Expression “per unit” in assessee’s case to be entire villa under Sl.
No. 7 of said notification. - In a hotel, a room constitutes ‘a unit’ whereas in a hostel,
a bed may constitute ‘a unit’, as tariff is also declared accordingly. [para 5.8, 7]
Ruling in favour of department
CASES CITED
Travel & Tourism Association of Goa v. Union of India
— 2019 (9) TMI 102 — Distinguished ............................................................................. [Paras 5.6, 7.1]
Kamal Kishor Agrawal — 2019 (24) G.S.T.L. 496 (A.A.R. - GST) — Distinguished .......... [Paras 5.7, 7.2]
[Order]. - Proceedings : The present application has been filed under Sec-
tion 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra
Goods and Services Tax Act, 2017 (hereinafter referred to as “the CGST Act and
MGST Act” respectively) by ISPRAVA Hospitality Private Limited, the applicant,
seeking an advance ruling in respect of the following question.
(1) What is the meaning of “Per Unit” as specified under Chapter, Sec-
tion or Heading-9963 under Entry No. 7 of the Notification No.
11/2017-Central Tax (Rate), dated 28 June, 2017?
At the outset, we would like to make it clear that the provisions of both the CGST
Act and the MGST Act are the same except for certain provisions. Therefore, un-
GST LAW TIMES  6th August 2020  193