2021 (4) TMI 566

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion for Advance Ruling under Section 97 of CGST Act, 2017, read with Rule 104 of the CGST Rules 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. 5000/- each under the CGST Act and the KGST Act. 2. The applicant has applied for advance ruling as unregistered dealer under the provisions of the GST Act, 2017. The applicant is letting out his building to the Department of Backward Classes Welfare, Government of Karnataka to run post-metric Girl's Hostel. 3. The applicant has sought advance ruling in respect of the following question:- i. Whether Rent received from Backward Classes Welfare Department, is taxable or not? 4. Admissibility of the applicat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....society of the backward classes students where the annual income of the family is less than threshold for the creamy layer, therefore the service provided by him to Backward Classes Welfare Department to run post metric Girl's Hostel is exempted service as it is covered under Article 243G of the Constitution. PERSONAL HEARING: / PROCEEDINGS HELD ON 15-10-2020 6. Sri Vishwanath Bhat, Cost Accountant and Duly Authorized Representative along with the applicant, appeared for personal hearing proceedings held on 15^th October 2020 and reiterated the facts made in the application. FINDINGS & DISCUSSION 7. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST, Act 2017 are in pari-materia and h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) 3 Chapter 99 Pure Services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil Nil 10. The service provided by the applicant is to the Backward Classes Welfare Department is a Department of State Government. The applicant is providing service as per entry number 27 of the Eleventh Schedule (Article 243G) of the Constitution as under. "Articl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ication. 14. Rural electrification, including distribution of electricity. 15. Non-conventional energy sources. 16. Poverty alleviation programme. 17. Education, including primary and secondary schools. 18. Technical training and vocational education. 19. Adult and non-formal education. 20. Libraries. 21. Cultural activities. 22. Markets and fairs. 23. Health and sanitation, including hospitals, primary health centres and dispensaries. 24. Family welfare. 25. Women and child development. 26. Social welfare, including welfare of the handicapped and mentally retarded. 27. Welfare of the weaker sections, and in particul....