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TMI Blog2019 (6) TMI 1340X X X X Extracts X X X X X X X X Extracts X X X X ..... howdhury, Advocate Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called 'the GST Act'), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her been decided by nor is pending before any authority under any provision of the GST Act. The officer concerned from the Revenue has raised no objection to the admission of the Application. 1.3 The Application is, therefore, admitted 2. Submissions of the Applicant 2.1. The Applicant, according to the Written Submission made at the time of hearing, has executed agreements for leasing/rentin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue 3.1 The concerned officer from the Revenue states that provisions under Sl No. 12 of the Exemption Notification apply to renting of dwelling units for residential purpose. It should not be available when the dwelling unit is rented to a commercial entity like M/S Larsen & Toubro Ltd. 4. Observation & Findings of the Authority 4.1. It appears that the dwelling units rented to individuals, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence, irrespective of whether they are let out to individuals or a commercial entity. The Applicant's service of renting/leasing out the dwelling units for residential purpose is, therefore, exempt under SI No. 12 of the Exemption Notification. In view of the foregoing, we rule as under. RULING The Applicant's service of renting/leasing out the dwelling units for residential purpose, as descr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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