TaxTMI 
TaxTMI 
2019 (10) TMI 1092
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....nce Ruling under Section 97 of the CGST Act, 2017 and Section 97 of the KGST Act, 2017, in FORM GST ARA-01 discharging the fee of Rs. 5,000/-each under the CGST Act and the KGST Act. 2. The Applicant is a Private Limited Company and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following question:- 1. Classification of service provided by Sri DMS Hospitality Private Limited to Sodexo Food Solutions India Private Limited? 2. Classification of service provided by the Building owner to Sri DMS Hospitality Private Limited? 3. Applicability of GST Notification No. 12/2017-Central tax (Rate) dated 28th June 2017, "Services by way of renting of resident....
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....e Limited Staff and Executives for residential accommodation d. The requirement of Sodexo Food Solutions India Private Limited provided by the applicant is as under.- (i) Washrooms and toilets are common infrastructure required in the every building, (ii) bunkers with lockers, partitions, (iii) water purifier with RO, (iv) Dining tables and chairs, (v) Security service for 24 hours, Maintenance work, (vi) television set with DTH connection, (vii) Water sump, (viii) OHT (2,000 Litres*3), for 31 rooms at 1st and 2nd floor of the building premises to Residential Accommodation of Sodexo Food Solutions India Private Limited staff and executives. Hence the applicant ....
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....d 28.06.2017, "Services by way of renting of residential dwelling for use as residence" is exempt from GST. 6.2 The Applicant submits that applicability of GST on EMI per month charged from Sodexo Food Solutions India Private Limited for providing security services is also exempt from payment of taxes because the same has been used for residential dwelling purpose. 7. FINDINGS & DISCUSSION: We have considered the submissions made by the applicant in their application for advance ruling as well as the additional submissions made by Sri Koushal, Charted Accountant, during the personal hearing. We also considered the issues involved on which advance ruling is sought by the applicant and relevant facts. 7.1 At the outset, we would l....
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....tutely avoided the use of the term 'residential accommodation'. (b) The second document is an agreement between the applicant and Sodexo Food Solutions India Pvt Ltd. Some critical points observed in the agreement, which have a bearing on the questions raised in the application are as follows:- (i) The applicant holds themselves out as the owner of the premises whereas they are actually not. (ii) the applicant has drafted the agreement to project the premises as a 'flat' when they mention 'Whereas the Licensor is the owner of the Flat at Plot No. 66E....'. We take note of the fact that the owner of the property had not mentioned the nature of the property as a flat in the first agreement. However the applicant goe....
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....circumstances of the case, are classifiable as 'Rental or leasing services involving own or leased non-residential property' under Service Code (Tariff) 997212. It is taxable in the hands of the landlord and is liable for GST at the rate of 18 percent. 7.6 Further the applicant company has subleased the premises to M/s. Sodexo Food Solutions India Private Limited based on leave and license agreement dated 02-04-2018 for a rent of Rs. 5,25,000.00 per month. The supply of services is considered as rental or leasing services involving own or leased non-residential property and is liable for GST at the rate of 18 percent of HSN 997212. 7.5 The applicant is also providing additional facilities like Dining Tables/ Chairs, Partitions, Water ....