Shanmuga Durai {AUTHORITY FOR ADVANCE RULINGS TAMILNADU}

Shanmuga Durai {AUTHORITY FOR ADVANCE RULINGS TAMILNADU} :Date of Order : 31-01-2022In the case of Shanmuga Durai before the Authority for Advance Rulings (AAR) in Tamil Nadu, the issue revolved around the GST liability arising from the rent-free accommodation provided by a partner to a partnership firm, where the partner holds a major share in the firm. Here’s a simplified explanation of the rulings and their implications: Supply of Rent-Free Accommodation: Issue: Whether GST liability arises on the rent-free use of property by a...

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