Order Date – 31 March 2023 

Facts –  

• The Applicant, Kalepsh Dineshbhai Patel on behalf of M/s. Khanepe Hungermall LLP filed this application. M/s. Khanepe is not registered under GST. 
• M/s. Khanepe is providing hostel facility to students undergoing graduation/post-graduation and master degree courses. They are also providing food directly to the students studying in different Universities. Students, stay at the premises of applicant by paying monthly rent, which includes both accommodation charges as well as food charges.

Issue – 

• Whether GST is applicable to the services provided by the applicant? 

Order –  

• The AAR observed that the application is not filed by M/s. Khanepe Hungermall LLP, but by the Chartered Accountant in his own name. Since the person who has applied [M/s. Kalepsh Dineshbhai Patell is not the person who proposes to undertake the supply, the question of giving an advance ruling in the matter simply does not arise. 
• Further ruling, even if given to the person who has filed the application, will not be binding on M/s. Khanepe in terms of section 103, ibid. The application is not accompanied by the requisite fee in terms of section 97(1), ibid read with Rule I 04 of the CGST Rules, 2017. The same was admitted by the applicant on personal hearing. 
• Hence the application stands rejected in terms of section 98(2) of the CGST Act, 2017 read with sections 95(a), (c) and 1 03 of the CGST Act, 2017.