2024 (7) TMI 357

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.... facts, shall render such ruling to be void ab initio in accordance with Section 104 of the Act. 5. The provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act (herein referred to as an 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 Services Tax Act would also mean a reference to the same provisions under the Tamil Nadu Goods and Services Tax Act. 1. At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act, 2017 are in pari materia and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Services Tax Act, 2017 would also mean a reference to the same provisions under the Tamil Nadu Goods and Services Tax Act, 2017. 2. The applicant submitted a copy of challan dated 12-02-2024 evidencing payment of application fees of Rs. 5,000/- each under sub-rule (1) of....

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.....2011 36 Months 11,61,000 2,08,980 13,69,980 01.09.2011 to 31.08.2014 36 Months 18,75,150 3,37,527 22,12,677 01.09.2014 to 30.06.2017 36 Months 25,46,621 4,38,392 30,05,013 01.07.2017 to 10.07.2017 10 Days 56,420 10,156 66,576 11.07.2017 to 31.07.2017 21 days 89,352 16,083 1,05,435 01.08.2017 to 31.08.2017 1 Month 1,31,900 23,742 1,55,642 01.09.2017 to 31.08.2020 36 Months 54,57,600 9,82,368 64,39,968 01.09.2020 to 31.08.2022 24 Months 41,84,160 7,53,149 49,37309 Total   1,60,42,203 28,87,597 1,89,29,800 3.5. The applicant submitted that the tenant RTO, Chennai, having agreed to pay the enhanced rent for the retrospective years, contended that Goods and Services Tax (GST) does not apply to the enhanced amount. Their argument rests on the premise that Good and service Act came into effect only after July 1, 2017, and thus invoices related to the period prior to this date are not subject to GST. That the tenant asserts that such enhanced revision in rent pertains to a period when Service tax was applicable, hence exempt from GST. 3.6 The applicant submitted that due to this ongoing ambiguity, the applicant has been unable t....

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.... unresolved negotiations the rent revision did not take place and was done only during the fiscal year 2023-24. The AR stated that the lessee though has agreed to pay the enhanced rent has contended that GST does not apply on the enhanced rent and hence they are seeking advance ruling on the said issue. The members enquired the period from which the rent is being enhanced to which the AR stated that the rent is being enhanced from the year 2005. The members enquired if there is anything more to add to the submissions made in the application to which the AR replied that there is nothing more to add. DISCUSSION AND FINDINGS 6.1 We have carefully considered the submissions made by the applicant in the advance ruling application and also the submissions made during the personal hearing. 6.2 The Applicant is before us seeking Advance ruling on the following questions;- 1. Is collection of increased rents for the past period considered as the term "supply" under Goods and Service Tax? 2. If the answer to the first question is yes, (a) is the entire increased amount of Rs. 1,60,42,203 subject to GST? OR (b) is only the portion of the invoice value of Rs. 99,19,432 relating t....

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.... RTO (Chennai) and as per the lease agreement the rents were to be revised once every three years based on existing Government orders, starting from 1.09.2005. Hence, the subject period for which the revision in rent is taking place is 01.09.2005 to 31.08.2022. The relevant portion of the Lease agreement made between the applicant and their tenant i.e RTO, Chennai on 25.03.2007 is reproduced below for ease of reference;- "Whereas the LESSOR who is the owner of the premises mentioned in schedule below agrees to let out and the LESSEE agrees to take on lease the above said premises at a monthly rent of Rs. 1,00,000/- (Rupees One Lakh Only) is hereby agreed to pay rent on or before 15th of succeeding month. The LESSEE has entered upon the said premises on 1.09.2002 and is continuing to occupy the premises and paying the monthly rent regularly without any interruption. The LESSEE requested the LESSOR to continue to letout the said premises for a further period of three years from 1.9.2005. The Lessor also agreed to letout the said premises to the Lessee at a monthly rent at Rs. 1.00 Lakh till such time the monthly rent is revised from 1.9.2005. The lessee also agrees for revision....