2025 (3) TMI 161

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.... Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed there under, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a....

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....raised in the application has neither been decided by nor are pending before any authority under any provision of the GST Act. 1.7 The officer concerned from the Revenue has raised no objection to the admission of the application. 1.8 The application is, therefore, admitted. 2. Submission of the Applicant 2.1. The applicant has drawn attention to the following features of the lease deed: • The duration of the said lease is for a period of 15 (fifteen) years out of which 5 (five) years will be certain and 10 (ten) years (5 years+5 years), will be with option for renewal with 20% increase of the then existing rent for every 5 (five) years on the terms and conditions detailed in the agreement. • The Lessee....

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.... shall pay the Service Tax @ 15% of the enhanced lease rent for the period from October 2016 to June 2017 and thereafter GST @ 18% of the lease rent effective from July 2017 till any changes in the GST rates are made. 2.2 The applicant states that lessee had paid towards 50% of occupier's share of property tax spanning period from July '17 to March' 20. The process of calculation of property tax in KMC has been changed from previous Annual Rateable Value (ARV) to Unit Assessment System (UAA) and based on this method applicant has raised invoice vide no GST/A/0761/22-23 dated 02.03.2023 which is inclusive of GST @ 18% of receivable amount from lessee, for period April 2020 to March 2023. 2.3 The applicant further argues as follows: ....

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.... section 15 of the GST Act. Section 15(2) clearly mentions that the value of supply shall include any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this act. Hence the component of municipal taxes will be part of the taxable value. iii. Property tax is considered as a statutory levy imposed by local authorities and is not classified as a supply of goods or services or both under GST. iv. However, if a property owner receives services related to property management or maintenance this service may be subject to GST. 4. Observations & Findings of the Authority 4.1 We have gone through the records of the issue as well as submissions made by the authorized representati....