Isprava Hospitality Pvt. Ltd. – Mah AAR

Maharashtra Authority for Advance Ruling decided the question 'whether the term "per unit" shall be considered as entire villa, or each room available in villa?'


Rate notification 11/2017-CT(R) provides for different GST Rates based on "per unit" tariff of the accommodation given on rent.


According to the Authority, interpretation of the term villa is indivisible unit in applicant's business. The Applicant markets entire villa as a unit and even the tariff is declared for villa as a whole. Thus, the expression "per unit" will be the entire villa.


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