GST AAR ODISHA:-GST APPLICABILITY ON RENTING OF RESIDENTIAL PREMISES USED AS GUEST HOUSE OF REGISTERED PERSON

ODISHA STATE

AUTHORITY FOR ADVANCE RULING

Case Name: Indian Metals and Ferro Alloys Limited (GST AAR Odisha)

Appeal Number: Advance Ruling No. 04/ODISHA-AAR/2021-22

Date of Judgement/Order: 23th February 2023

RULING

5.0 Whether Service Received by a registered person by way of renting of residential premises used as guest house of the registered person is subject to GST under Forward Charge Mechanism (FCM) or Reverse Charge Mechanism.

Contents

GST AAR ODISHA:-GST APPLICABILITY ON RENTING OF RESIDENTIAL PREMISES USED AS GUEST HOUSE OF REGISTERED PERSON ODISHA STATE AUTHORITY FOR ADVANCE RULING Case Name: Indian Metals and Ferro Alloys Limited (GST AAR Odisha)Appeal Number: Advance Ruling No. 04/ODISHA-AAR/2021-22 Date of Judgement/Order: 23th February 2023 RULING

Ans:- Now, evaluating the question with reference to the fact of the case wherein the Applicant (registered person) has received the service by way of taking residential premises on rent for use as its guest house, it is observed that the said service received by the Applicant (registered person) is subject to GST under Reverse Charge Mechanism in view of the notification No. 05/2022- Central Tax (Rate) dated 13.07.2022.

6.0 The Applicant or jurisdictional officer, if aggrieved by the ruling, may appeal to the Odisha State Appellate Authority for advance ruling under Section 100 of the CGST/OGST Act, 2017 within 30 days from the date of receipt of the advance ruling.

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