TaxTMI 
TaxTMI 
TaxTMI 
2019 (10) TMI 1092
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....GST 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 residential dwelling for use as residence" is exempt from GST? 4.....
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....xo 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 has raising invoice to the Sodexo Food Solutions India Private Limited as under. The applicant company charges Rs. 5,25,000/- for services of R....
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....r 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 like to state that the provisions of both the CGST Act and the KGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissim....
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....ts 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 goes ahead to pose as the owner and also project the nature of the property as a flat. (iii) In this agreement its clearly mentioned that the property shall be used for residential purposes while in the first ....
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....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 purifiers, Bunk beds with lockers, TV with DTH Connection and the entire investment made is recovered with 12% interest per annum at the rate of Rs. 1,22,893/- per month. This amounts to supply of goods as per entry no. 1(c) of Sc....