TaxTMI 
TaxTMI 
2020 (4) TMI 234
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....rd Floor, Apex Mall, Tonk Road, Lal Kothi, Jaipur, Rajasthan 302015 (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97 (2) (b)& (e) given as under: - (b) Applicability of a notification issued under the provisions of this act; (e) Determination of liability to pay tax on any services; * Further, the applicant is unregistered person as per the declaration given by him in Form ARA-01 and the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the applicant is admitted to pronounce advance ruling. 1. SUBMISSION AND INTERPRETATION OF THE APPLICANT: * The Applicant has obtained temporary user ID 081900000727ARE for the purpose of filing the present Advance Ruling Application. The Applicant proposes to engage in the business of providing maintenance services to housing societies ('Society'). * For the purpose of providing maintenance services, the Applicant will enter into an agreement (hereinafter referred to as 'Contract I') with the Society / Owners' Association ('Association') / individual Customers. The maintenance services ....
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....ations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the central tax leviable thereon under section 9 of the CGST Act. Sl.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Goods Rate (per cent.) Condition (1) (2) (3) (4) (5) 99 Heading 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container Nil Nil It can be observed that Entry no. 99 of the Notification provides exemption from levy of GST on supply of water, other than the specified categories. * The Applicant submits that since the Project is located in an area where there is no proper water supply, the Customer intends to enter into a contract with the Applicant for supply of water. The transaction under the Contract II shall involve purchase of water by the Applicant from the vendors and supply the water 'as s....
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.... weeks' time for additional submissions. Additional submissions, comprised of sample of draft MOU for supply of water, sample invoice raised by the applicant and sample invoice of water supplier, received in this on 28-01-2020. 4. COMMENTS OF THE JURISDICTIONAL OFFICER The jurisdictional officer (STO, State Tax, Circle-N, Ward-3, Divisional Kar Bhavan, Jhalana Institutional Area, Jaipur, Rajasthan 302004) has submitted his comments vide letter dated 24.12.2019 which can be summarized as under: IMAGES 5. FINDINGS, ANALYSIS & CONCLUSION: (a) While going through the submissions made by the applicant we observe that the applicant proposes to engage in business of providing maintenance services with the housing societies (society) for which he will enter into an agreement (Contract-I). The maintenance services for Common Area Maintenance and the applicant levies goods and services tax ('GST') for provision of such services. (b) What we understand out of the submissions made by the applicant is that the applicant proposes for providing maintenance services to Residential Welfare Associations (RWA) in general parlance known as society. (c) The applicant has also submitted that h....
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....WA in the present case) is registered by way of crossing over of threshold limit of Rs. 20 lakhs. The relevant portion of the provisions of law is as under-: Notification No. 12/2017-Centra1 Tax (Rate) dated 28.06.2017 Sl.No. Chapter, Section, Heading, Group or Service Code (Tariff) Description of Services Rate (per cent.) Condition (1) (2) (3) (4) (5) 77 Heading 9995 Service by an unincorporated body or a non-profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution - (a) as a trade union; (b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or (c) up to an amount of [seven thousand five hundred] rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex. Nil Nil (i) Further, a Circular No. 109/28/2019-GST dated 22.07.2019 issued by CBIC clarified on applicability of GST on services provided by RWA, the relevant portion is as under-: S.No. Issue Clarification 1. Are the maintenance charges paid by residen....