Case Details: Imperial Graphics (P.) Ltd., In re - [2026] 183 taxmann.com 705 (AAR-TAMILNADU)
Judiciary and Counsel Details
- C. Thiyagarajan & B. Suseel Kumar, Member
Facts of the Case
The applicant, registered under the CGST Act and the Tamil Nadu GST Act, had leased certain residential properties situated at Coimbatore to an educational trust for use as hostel accommodation. The applicant collected GST on the rent charged to the tenant for such leasing of residential premises. An application for advance ruling was thereafter filed seeking clarification on whether hostel or residential accommodation supplied by the tenant to students would qualify for exemption under the GST law. The applicant also sought a ruling on whether the incidental activity of supply of in-house food to inmates of the hostel by the tenant would be exempt as a composite supply of exempt services. The application thus sought determination on the taxability and exemption status of services provided by the tenant operating the hostel. The matter was accordingly placed before the Authority for Advance Ruling (AAR).
AAR Held
The AAR held that under the advance ruling mechanism provided in the CGST Act and the Tamil Nadu GST Act, a ruling can be sought only in respect of supplies undertaken or proposed to be undertaken by the applicant. The Authority observed that the queries raised in the application related to the services of hostel accommodation and supply of food being provided by the tenant and not by the applicant. It was therefore held that the issues raised did not pertain to supplies made or proposed to be made by the applicant and consequently fell outside the scope of advance ruling under the statutory scheme. The Authority accordingly concluded that the application was not liable for admission and rejected the advance ruling application as not maintainable.
List of Cases Referred to
- Thai Mookambikaa Ladies Hostel v. Union of India [2024] 160 taxmann.com 667/103 GST 295/84 GSTL 209 (Madras) (para 1.4)
- Taghar Vasudeva Ambrish v. Appellate Authority for Advanced Ruling [2022] 135 taxmann.com 287/91 GST 750/63 GSTL 445 (Karnataka) (para 1.4)
- Bharatiya Vidya Bhavan’s Residential Public School v. State of Andhra Pradesh [W.P. No. 7417 of 2006, dated 30-1-2023] (para 3.1)
- Uratemp Ventures Limited v. Collins (AP) [2001] UKHL 43 (HL) (para 3.1).
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