TaxTMI 
TaxTMI 
2020 (4) TMI 695
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.... has filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules 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 Limited Liability Partnership concern not registered under the provisions of the Goods and Services Act, 2017. The applicant states that engaged in the business of developing, running, maintaining, operating, setting up, owning, dealing in, buying, selling, renting, subletting, and managing paying guest accommodations, service apartments, flats aimed to suit all type of customers by whatever name called. 3. The applic....
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....e of customers by whatever name called. c. The LLP has been specifically focused on provision of Boarding and Lodging facilities both on monthly and daily tariffs for inhabitants and also ancillary services to the above only to the inhabitants as states below a) Meals which includes breakfast, lunch and dinner b) Fully furnished rooms c) Round the clock security guards at the premises d) Housekeeping facilities e) Washing Machine facilities f) Television in each room g) Internet facilities (WIFI available) h) Vehicle parking facilities d. All the above mentioned facilities are included in the tariffs that they charge from the inhabitants and the ....
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....red Accountant and duly authorised representative of the above concern appeared for personal hearing proceedings on 20.02.2020 before this authority and reiterated the facts. FINDINGS & DISCUSSION 7. We have considered the submissions made by the applicant in their application for advance ruling as well as the submissions made by Sri. Ramanath Rai, Chartered Accountant and duly authorised representative of the above concern appeared for the personal hearing. We have 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....
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....ntral Tax (Rate) dated 28.06.2017 as amended, which reads as under: (i) Supply of 'hotel accommodation' having value of supply of a unit of accommodation above one thousand rupees but less than or equal to seven thousand five hundred rupees per unit per day or equivalent. 6 - (vi) Accommodation, food and beverage services other than (i) to (v) above Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry. (c) This entry covers ....
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.....6 The issue to be seen is what is the proposed tariff of the applicant. The details provided by the applicant shows that he is providing in addition to accommodation services, other facilities and charging a consolidated amount, including for all the mentioned facilities. The monthly rent charged is Rs. 12,500-00 at maximum and the daily tariff would amount to Rs. 416-00, which is less than Rs. 1000-00 per day. Further, even when given on daily basis, it is seen that the maximum amount charged is Rs. 500-00 per day which is below Rs. 1000-00 per day. Hence the tariff amount per unit of accommodation is less than Rs. 1000-00 per day. Hence the service provided is where the tariff is below Rs. 1,000-00 per day or equivalent. 7.7 Further, ....
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....s, having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent" and these services should belong to Group 9963. The Group 9963 of the Service Accounting Codes as annexed to Notification No.11/2027-Central Tax (Rate) relates those services which are coming under Food, Edible preparations, alcoholic and non-alcoholic beverages serving services, and if the additional services provided by the applicant belong to the Group 9963, then the turnover of these services will also be exempt as they are covered under the entry 14 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. But those services which are supplied independently to the clients which do not belong to the Group 9963 are liable to ta....