TaxTMI 
TaxTMI 
2020 (7) TMI 110
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....isions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act. M/s. Johnson Lifts Private Limited, No. 1, East Main Road, Anna Nagar Western Extn., Chennai 600101, Tamil Nadu is registered under GST with GSTIN 33AAACJ0838Q1ZD (hereinafter called the Applicant). They are engaged in the business of supplying, erecting and commissioning of elevators & escalators in building. The applicant has sought Advance Ruling on: Whether ....
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....% and they are not entertaining such requests as they are not sure about the eligibility of such exemption because such supply is not pertaining to a single residential unit and that most of their competitors are paying CGST on such supply in terms of Notification No. 11/2017-CT (Rate)- Sl.No. 3(v)(b). 3.1 The applicant was extended an opportunity to be heard in person and was heard on 06.11.2019. The authorized representatives of the applicant appeared. They stated that they intend to make a supply of works contract of lift to residential building where there is a single building in which there are multiple members who they state to be a family. The applicant sought to know whether they will be eligible for the notification 11/2017, The....
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....for installation of lift. As such they had not accepted these type contracts at the stage of offer itself, since it would be difficult to prove to the department the requirement of the notification to avail the benefit of concessional rate of tax. They had further stated that as such they are unable to provide the documents to proceed the hearing and stated the advance ruling could be closed based on the documents already filed at the time of hearings. 4. We have carefully examined the contents raised by the applicant in their application, oral and written submissions during personal hearing and their letter dated 21st February 2020. The issue raised in the application is whether SI.No.3(v)(b) of Notification 11/2017-CT (Rate)-6% CGST is....
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....we submitting herewith some of the documents pertaining for Advance Ruling sought out for determination of tax liability for works contract service provided to single residential unit. Case No. 1 Mr. S.C. Kapoor. East of Kailash, New Delhi, is constructing residential units which are consisting of Ground plus 3 Floors. He is the absolute owner for the land, approval also obtained by him from the proper authority. Each floor is having 4 units, other floors are typical one. We are enclosing his plan drawing in Annexure 1. Case No. 2 There Four owners such as H.R. Anand, H.S. Kamakshi, Manikanta Ananda and Santosh Ananda from Bangalore constructing 3 houses in Ground plus 2 Floors. Plan approval was obtained....
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....s: (a) "advance ruling" means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. From the above, it is clear that the ruling could be sought in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. In the case at hand, the applicant in their application and during the hearing and thereafter, has not furnished the details of supply mode or intended to be supplied and have further stated that they have not accepted such o....