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CARNATION HOTELS PRIVATE LIMITED
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

HARISH DHARNIA
RAVI PRASAD M.P
Pet. Counsel
S.hanish
Res. Counsel
Na

Petitioner / Applicant

CARNATION HOTELS PRIVATE LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Sep 16, 2019
Order No.

KAR ADRG 37/2019

Citation

2019(9) TAXREPLY 829
Original Order
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ORDER

M/s. CARNATION HOTELS PRIVATE LIMITED, (hereinafter called the “applicant”), No.600, Anand Building, 4th Floor, JP Nagar VI phase, Above Indus Ind Bank, Bangalore 560078, an unregistered dealer in the state of Karnataka, have filed an application on 23/04/2018 for advance ruling under Section 97 of CGST Act 2017 & KGST Act 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA-01, discharging fee of ₹ 5,000/- each under CGST Act 2017 & KGST 2. The applicant, having his registered office at B6/ 17, Safdarjung Enclave, New Delhi-110029 is proposing to operate hotels and rent out rooms to the employees of the SEZ units. The services rendered by the hotels are entirely consumed at the premises itself. 2.1 The applicant contended that Section 12(3) of the IGST Act 2017 provides that place of supply of service by the way of lodging accommodation of the hotel shall be the location at which immovable property located. Since supplier b....

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13 Jun

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GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

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IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

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