2018 (10) TMI 1875

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....ed by the Applicant is as follows: - Housekeeping (5 days a week, Monday to Friday) This includes the following- Cleaning the floors of all the rooms Cleaning of all the balconies Dusting of all the furniture and fixture Cleaning of utensils Changing of Linen (Twice a week) Changing of Towels (Twice a week) Cable or DTH connection in living room Gas pipeline or cylinder The broadband connection with the dedicated telephone (charges would be on actual) Electricity (charges would be on actuals) Water bottles 20ltr Jar - 4 bottles a month included (above Rs. 100 per bottle) Ground Water (Charges would be on actual) ....

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....and Services by way renting of Furniture and appliances shall be taxable at 18% under SAC Code of 9973. 4. Record of Personal Hearing Personal hearing in the case was conducted on 09.10.2018 which was attended by Sh. Sushank, Advocate and Sh. Mukul Jain C.A. duly authorized by the applicant. The applicant besides reiterating the submissions made in their application had given samples of lease agreements which were taken on record. The question referred for ruling by the applicant is regarding applicability of entry 12 of Notification no. 12/2017 CT(R) dated 28.06.2017 and the corresponding notification of the State Tax on the lease agreements executed between the applicant and the property owners and subsequent occupants of such lease....

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....d, is paying GST on the amount involved in the Service agreement only. The other two agreements, one with the owner of the property and it's sub-letting, is claimed by the applicant to be covered vide entry 12 of the Notification no. 12/2017 CT(R) dated 28.06.2017, hence not exigible to GST. The relevant entry in question is reproduced as under for ready reference: Sr.No Chapter, Section, Heading; Group or service code (Tariff) Description of Services Rate (per cent) Condition 12 Heading 9963 or Heading 9972 Services by way of renting of residential dwelling for use as residence. Nil Nil (d) To better appreciate the concept of the above Tariff heading, the relevant group of services concerned with the....