TaxTMI 
TaxTMI 
2019 (10) TMI 1188
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....ly of port services and incidental supply of goods like disposal of discarded assets. They are registered under GST with GSTIN 33AAALC0025B1Z9. They have preferred Applications seeking Advance Ruling on the following questions: Whether on the facts and in the circumstances given in the application, when the time of supply can be considered to occur with respect to providing continuous supply of services in the nature of renting immovable properties in the following 4 situations i. The licensee does not react to the periodical reminder letters issued by the applicant and also does not pay the monthly license fee to the applicant. ii. The licensee disputes amount of license fee the periodical reminder letters issued by the applicant by means of reply letters and also does not pay the periodical license fee to the applicant. iii. The Licensee disputes the periodical reminder letters issued by the applicant asking for license fee by initiating legal dispute before the legal forums like arbitration, court etc., as provided in the license agreement and does not pay the periodical license fee to the applicant; and iv. The licensee disputes the periodical reminder letters issued ....
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....ovisions has stated that the TOS for CSS needs to be determined as the earliest of the following and has elaborated on the applicability of each of TOS as under:- i. The date of receipt of payment by the applicant whether or not invoice is issued -U/S 13(1)(a) they admit that TOS for CSS occurs when un-protested payment is received and to the extent of such receipt by treating the receipt as cum-tax (not a matter under this proceedings) ii. The date of provision of service if invoice is not issued within the period prescribed/s 31(2)[13(2)(b)] - is not possible since the licensee disputes the very provision of service either by raising disputes by writing letters or litigating before arbitration, courts, etc iii. the date on which the licensee shows the receipt of services in his books of account [13(2) (c)] - not possible since the applicant does not have access the books of account of the licensees/ service receivers to ascertain the date on which the licensee shows the receipt of services in his books of account as required in Section 13(2) (c) iv. The date of issue of invoice by the applicant, if the invoice is issued on or before the due date of payment as ascertainabl....
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....ent claim advice is raised monthly if lease agreement is valid, when it is expired it is renewed and invoices are raised for the back period also. They stated that they will submit all the documents in two weeks and also requested for further hearing. 4.2 The applicant through their authorized representative furnished the following documents on 26.10.2018. The details of the documents furnished are as under: (TOS for CSS in the nature of renting of immovable properties): - (1) Copy of Agreement entered with State Bank of India for the period 01.04.2015 to 31.03.2020; (2) Copy of agreement dated 14th July 2016 entered with R R Stones Private Limited for the period 05.03.2016 to 04.03.2021; (3) Copy of Agreement dated 04th November 2015 entered with Raj Petro Specialities Private Limited for the period 04.11.2015 to 03.11.2020 and (4) Copy of Letter of Allotment No. LBS4/2815/2017/E dated 17.02.2018 issued to Total Care Services Private Limited for a period of 10 years. 5.1 As requested by the applicant and on account of change in the SGST Member of the authority, another personal hearing was extended on 22.02.2019. The applicant appeared through their Authorized Repr....
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....der Section 97 (2) of the GST Act and accordingly, the applications are taken up for consideration. It is seen from lease agreements with State Bank of India for 01.04.2015 to 31.03.2020, R R Stones Private Limited for the period 05.03.2016 to 04.03.2021, Raj Petro Specialties Private Limited for the period 04.11.2015 to 03.11,2020 and Total Care Services Private Limited for a period of 10 years that the lease fee is to be paid monthly or with an upfront payment and rent to be paid annually. It is seen that there is a requirement of the lessee to pay lease rent or license fee periodically while they occupy the immovable property. During the currency of the lease agreement, the applicant issues an invoice periodically as required in the respective lease agreement. The question raised by the applicant in this application is as follows: Whether on the facts and in the circumstances given in the application, when the time of supply can be considered to occur with respect to providing continuous supply of services in the nature of renting immovable properties in the following 4 situations i. The licensee does not react to the periodical reminder letters issued by the applicant and ....
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....a continuous supply of service. 8.2 Time of Supply of Service is provided under Section 13 of the GST Act, which is given under for ease of reference: 13. (1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with the provisions of this section. (2) The time of supply of services shall be the earliest of the following dates, namely:- (a) the date of issue of invoice by the supplier, if the invoice is issued within the period prescribed under sub-section (2) of section 31 or the date of receipt of payment, whichever is earlier; or (b) the date of provision of service, if the invoice is not issued within the period prescribed under sub-section (2) of section 31 or the date of receipt of payment, whichever is earlier; or (c) the date on which the recipient shows the receipt of services in his books of account, in a case where the provisions of clause (a) or clause (b) do not apply: Provided that where the supplier of taxable service receives an amount up to one thousand rupees in excess of the amount indicated in the tax invoice, the time of supply to the extent of such excess amount shall, at the option of the said suppli....
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.... address of delivery, along with the name of the State and its code, if such recipient is unregistered and where the value of the taxable supply is less than fifty thousand rupees and the recipient requests that such details be recorded in the tax invoice; (g) Harmonized System of Nomenclature code for goods or services; (h) description of goods or services; (i) quantity in case of goods and unit or Unique Quantity Code thereof; (j) total value of supply of goods or services or both; (k) taxable value of the supply of goods or services or both taking into account discount or abatement, if any; (l) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess); (m) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess); (n) place of supply along with the name of the State, in the case of a supply in the course of inter-State trade or commerce; (o) address of delivery where the same is different from the place of supply; (p) whether the tax is payable on reverse charge basis; and (q)signature or digital signature of the supplier or his authorised representative: Rul....