Introduction

The petitioner had sought an Advance Ruling under the Telangana Goods and Services Tax Act, 2017 in respect of the GST implications of renting immovable property. The Authority for Advance Ruling (AAR) passed its order on 09.02.2024.

Aggrieved by the ruling, the petitioner preferred a statutory appeal before the Telangana State Appellate Authority for Advance Ruling under Section 100(1) of the GST Act.