The Gujarat Authority for Advance Ruling (AAR) has rejected the advance ruling application on finding that the application was filed by the non-supplier without requisite fee.
The applicant KalepshDineshbhaiPatel, had filed this application for advance ruling on behalf of KhanepeHungermall LLP, Khanepe, who had proposed to carry on business of providing hostel facility to students undergoing graduation/post-graduation and master degree courses. Additionally, Khanepe was also engaged in providing food directly to the students studying in different Universities.
Students used to stay at the premises of the applicant by paying monthly rent, which included both accommodation charges as well as food charges. Further,Khanepe also charged an average amount per student, which included the charges for the food. The applicant has sought advance ruling as to whether the applicant would be liable to any GST exemption.
The Division Bench of Milind Kavatkar (SGST) and Amit Kumar Misra (CGST) has rejected the application finding that the application was not filed by KhanepeHungermall LLP, but by the Chartered Accountant in his own name. Since the person who had applied was not the person who proposed to undertake the supply. the question of- giving an advance ruling would not arise.It was also found that It had been filed without requisite fee.
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