Case Details:

Bishops Weed Food Crafts Private Limited

Advance Ruling No.:

KAR ADRG 16/2021

Date of Ruling:

24-03-2021

Ruling pronounced by:

AAR- Karnataka

Question

Ruling by Authority

Whether leasing of property for use as residence along with basic amenities would qualify as composite supply

Leasing of property for use as residence along with basic amenities, in the instant case is covered under accommodation services and falls under SAC 996311 and hence would qualify as composite supply.

Whether renting of property by applicant is covered under entry 12 of exemption Notification No. 12/2017 (Rate) dated June 28, 2017

Renting of property by applicant is not covered under entry 12 of the said notification as their services are covered under “accommodation services” falling under SAC 996311

Whether services by the applicant are covered under entry no. 14 of the exemption Notification No. 12/2017 (Rate) dated June 28, 2017

The exemption under the said entry is available to the transaction of the applicant.

Whether leasing of property for residential subletting would be covered under the exemption for residential dwellings via Notification No. 12/2017 (Rate) dated June 28, 2017

Leasing of property for residential subletting would not be covered under the exemption for residential dwelling under entry no. 12 of the notification as the two are different and individual transactions.