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TMI Blog2020 (7) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... wners including the applicant. Thus, the supply of services, in respect of which the question has been raised, is being undertaken by the society and not by the applicant. Applicant is a recipient of services in the subject transaction. The impugned question raised by applicant is in relation to procedure to be followed by the society in respect of issue of invoices to applicant for the common area maintenance charges and hence the issue is not within the purview of Section 97(2) under the Act. Therefore, the subject application cannot be admitted. Whether there are any provisions under the CGST Act, 2017 by which credit of lumpsum CGST charged to the only one co-owner can be transferred to the other co-owners proportionately? - HELD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owner the credit of which can be transferred to the other co-owners? At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, the expression GST Act would mean CGST Act and MGST Act. 2. FACTS AND CONTENTION - AS PER THE APPLICANT The submissions made by Mr. Rishab Chopda, the applicant are as under:- 2.1 Applicant is residing in Bangalore, Karnataka State along with his father and m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng GST accordingly. 2.3 The question for determination is, whether the other three co owners are eligible for input tax credit when no CGST and SGST are charged to them, OR whether the society must raise a, separate Tax Invoice to the respective co-owners in proportions to their respective ownership share ratio in order for the co-owners to be eligible for input tax credit, since there are no provisions under the CGST Act, 2017 under which credit can be availed by all the four co-owners when lump sum CGST charged to the only one co-owner. 2.4 Applicant feels that the society must raise a separate Tax Invoice on the respective co-owners in proportions to their respective ownership share ratio in order for all the co-owners to be el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application, it is essential that we first determine whether or not the questions raised, is in relation to supply of goods or services or both, being undertaken or proposed to be undertaken by the applicant. 5.4 The first question raised by the applicant is whether the co-operative society, in the present case has to issue four separate invoices to each of the four co-owners so that all of them can get proportionate input tax credit. 5.4.1 We find that the said question is raised on behalf of the co-operative society and that too in respect of some procedure to be followed pertaining to issue of invoices. 5.4.2 Section 95 allows this authority to decide the matter in respect of supply of goods or services or both, undertaken or pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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