2020 (7) TMI 390

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.... Tax Act, 2017 (herein after referred to CGST Act and AP GST Act respectively) by M/s Lakshmi Tulasi Quality Fuels, (herein after referred to as applicant), registered under the Goods & Services Tax. 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST or AP GST Act would be mentioned as being under the GST Act. 3. Brief Facts of the case: M/s. Lakshmi Tulasi Quality Fuels, (herein referred to as applicant)....

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....f long stay accommodation. 4. Questions raised before the authority: The applicant seeks advance ruling on whether she is eligible for the exemption from payment of GST on the monthly rentals received by her on lease of her residential building at Telangana to D-Twelve Spaces Private Limited, as per SI.No.13 of the Notification No. 9/2017 Dt:28-6-2o17. On Verification of basic information of the applicant, it is observed that the applicant falls under State jurisdiction, i.e. Assistant Commissioner (ST), Kadapa-1 Circle, Kadapa Division. Accordingly, the application has been forwarded to the jurisdictional officers and a copy marked to the Central tax authorities to offer their remarks as per the Sec. 98(1) of CGST/APGST Act 2017. ....

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....for exemption from payment of GST on the monthly rentals received by her on lease of her residential building at Telangana to D-Twelve Spaces Private Limited as per exemption granted under SI.No.13 of the NotificationNo.9/2017-Integrated Tax (Rate) dt:28-6-2017. The applicant has presented the "Lease Deed" executed in between the applicant and M/s. Dtwelve Spaces Private Limited on 31-7-2019 as Exhibit - 2. The applicant has let out her building located in Telangana on a monthly rental basis of Rs. 7,20,000/- as per Clause 7 of the agreement. As per Clause 9, the lessee shall pay all operational costs to the lessor based on the invoice or the bill issued by the relevant authorities. As per Clause 13, the Lessee shall have the right to....

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....n the enrolment form. With regard to the "Rules and Regulations" attached to the Resident Enrollment Form, apart from others there are conditions like "Rents will be calculated according to your rent ledger", "Premium dishes will be limit" etc. Further, it is examined from the agreement between the Lessor and Lessee (Exhibit- 2), there are 73 rooms in the building with all amenities like exhaust fans, geysers, lights and fittings, curtain rods, sanitary fittings, curtain rods etc., provided by the Lessor. Reading the lease agreement (Exhibit-2) and "Residents Enrolment Form" (Exhibit- 3) together and also taking note of the various observations made above, it appears that apart from renting of the rooms, the inmates are also being pro....