TaxTMI 
TaxTMI 
2022 (3) TMI 1298
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....ax 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. SPACELANCE OFFICE SOLUTIONS PRIVATE LIMITED, 715 A, Spencer Plaza, 7th floor, Anna Salai, Chennai-600002 (hereinafter called the Applicant) are registered under GST with GSTIN 33AAZCS2065D1Z7.The applicant has sought Advance Ruling on the following question: Can GST registrations be allowed for multiple companies from same address, provided they follow all GST rules related to "Principle Place of Business"? The App....
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....the high rental and related charges for amenities. Also in current pandemic situation, no one is doing good business to pay for rent, staff etc. Due to this reason, many start-up prefer co-working solution. The applicant has stated that many of these businesses would not have survived, hadn't they adopted this kind of cost control and cost reduction measures. The applicant has submitted that they have already got the advanced ruling in Kerala for the same question and they have furnished a copy of that order. 2.3 On interpretation of law the applicant has referred to Rule 18 of the CGST Rules viz., Display of registration certificate and Goods and Service Tax identification Number on the name board. They have stated that they comply wi....
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....as, Director appeared for the hearing virtually and reiterated the submissions. The Member asked in what capacity the applicant is seeking the ruling on behalf of his service recipient. The AR replied that his clients are facing issues on registration as the principal place of business accommodates multiple units requiring separate registrations and as a space provider it affects their business. The applicant was asked to furnish agreement entered with clients; write up on the service provided to the clients; bills/invoices raised 3.2 The applicant vide their letter dated 24.01.2022 submitted the following documents: * Copy of agreement between building owner and the applicant with sublet permission * Copy of lease agreements between t....
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....h lessees for obtaining new registrations with GST department and from ROC (Registrar of companies). * The applicant has also mentioned that their model of co-working solutions offers their customers to work from a separate and identifiable office within the same space. However, on verification, it is found that the total area of the premises of the applicant is 1055 Sq. Ft. only as per the original lease agreement issued by its owner Mrs. Rajshree Choudhary, whereas the applicant have issued rental agreements to more than 100 customers giving them permission to use the said premises without even mentioning the specific suite/ desk number to its customers. * There is no specific desk number/ suit numbers mentioned in the Rental agreemen....
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....remises to more than 100s of other customers does not seem to be legally correct for obtaining GST registration. There are no pending proceedings on the issue raised by the applicant in their Advance Ruling application. 5. The state jurisdictional authority has stated that there are no pending proceedings on the issue raised by the applicant in their Advance Ruling application. 6. We have carefully examined the statement of facts, supporting documents filed by the Applicant along with application, submissions made at the time of Virtual hearing and the comments of the Jurisdictional Authorities. The applicant has stated that they are in the business of sub-leasing office spaces to start-up companies. The applicant has entered in to a le....
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....ion 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 evident that an applicant can seek an Advance Ruling only in relation to supply of goods or services or both undertaken or proposed to be undertaken by them. In the case at hand, entities sharing the work space are to be registered under GST Act and they have to furnish details of principal place of business along with documentary proof for the same. Hence the activity of registration is undertaken or proposed to be undertaken by the entities sharing the space and not the applicant, who lets out the shared space. The applicant in the instant case has admitted ....