Aluri Krishna Prasad, In re - Taxpublishers.in

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The Tax Publishers 2023 TaxPub(GST) 74 (AAAR-AP) : (2023) 109 ITPJ (G) 0682 IN THE APPELLATE AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH SANJAY PANT & M.GIRIJA SHANKAR MEMBER In re Aluri Krishna Prasad, AAAR/AP/06(GST)/2022 19 December, 2022 Authorized Representative by: Siri Reddy ORDER (Under Section 101 of the Central Goods and Service Tax Act and the Andhra Pradesh Goods and Service Tax Act). At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the APGST Act. The present appeal has been filed under section 100 of the Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and APGST Act] by M/s. Aluri Krishna Prasad (herein after referred to as the Appellant) against the Advance Ruling No. AAR No. 18/AP/GST/2020 dated 15-6-2020 issued by Authority for Advance Ruling, Andhra Pradesh. 1. Background of the Case: The appellant,-M/s. Aluri Krishna Prasad, in the present appeal filed against the ruling given by the Hon'ble Advance Ruling Authority, Andhra Pradesh holding that rental amounts collected by the appellant from the lessee who had used the said buildings for providing accommodation to students 1s liable to GST though the said buildings were used for residence, denying exemption provided under Notification No. 12/2017-CT (Rate) dated 20-6-2017 as amended against the settled legal position. The appellant owns certain residential buildings at Vijayawada and he leased them to certain educational institutions/societies for the purpose of accommodation of their students. Copies of the lease agreements were submitted. As per the agreements entered with clients, the appellant receives monthly rental amounts from the lessees. The buildings given on rent are constructed with small rooms to suit for accommodation of students. The building which the appellant had given on rent are used only for hostel accommodation by the students for the purposes of residence and the amount collected by the lessees from the students is less than Rs. 1000 per month. Notification No. 12/2017-CT (Rate) dated 20-6-2017 as amended exempts services by way of renting of residential dwelling for use as residence by any person from GST. Relevant entry of the notification is as follows: SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2023 TaxPub(GST) 74 (AAAR-AP) : (2023) 109 ITPJ (G) 0682

IN THE APPELLATE AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH

SANJAY PANT & M.GIRIJA SHANKAR MEMBER

In re Aluri Krishna Prasad,

AAAR/AP/06(GST)/2022

19 December, 2022

Authorized Representative by: Siri Reddy

ORDER

(Under Section 101 of the Central Goods and Service Tax Act and the Andhra Pradesh Goods and Service Tax Act).

At the outset, we would like to make it clear that the provisions of both the CGST Act and the APGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the APGST Act.

The present appeal has been filed under section 100 of the Central Goods and Services Tax Act, 2017 and the Andhra Pradesh Goods and Services Tax Act, 2017 [hereinafter referred to as the CGST Act and APGST Act] by M/s. Aluri Krishna Prasad (herein after referred to as the Appellant) against the Advance Ruling No. AAR No. 18/AP/GST/2020 dated 15-6-2020 issued by Authority for Advance Ruling, Andhra Pradesh.

1. Background of the Case:

The appellant,-M/s. Aluri Krishna Prasad, in the present appeal filed against the ruling given by the Hon'ble Advance Ruling Authority, Andhra Pradesh holding that rental amounts collected by the appellant from the lessee who had used the said buildings for providing accommodation to students 1s liable to GST though the said buildings were used for residence, denying exemption provided under Notification No. 12/2017-CT (Rate) dated 20-6-2017 as amended against the settled legal position.

The appellant owns certain residential buildings at Vijayawada and he leased them to certain educational institutions/societies for the purpose of accommodation of their students. Copies of the lease agreements were submitted. As per the agreements entered with clients, the appellant receives monthly rental amounts from the lessees. The buildings given on rent are constructed with small rooms to suit for accommodation of students.

The building which the appellant had given on rent are used only for hostel accommodation by the students for the purposes of residence and the amount collected by the lessees from the students is less than Rs. 1000 per month.

Notification No. 12/2017-CT (Rate) dated 20-6-2017 as amended exempts services by way of renting of residential dwelling for use as residence by any person from GST. Relevant entry of the notification is as follows: