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TMI Blog2020 (7) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, seeking an advance ruling in respect of the following question. 1. What is the meaning of "Per Unit" as specified under Chapter Section or Heading-9963 under entry no. 7 of the Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017? 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 APPL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) and 9% (SGST)] is applicable. 6. Since rate per unit of hotel accommodation plays vital rale on determining the rate applicable, it is pertinent to know the meaning of the term 'Per Unit', since the said term is not defined under the CGST Act, 2017. Applicant would like to understand whether the either entire Villa shall be considered as one unit or each room available in the Villa shall be consider as one unit. 7. Applicant states that judicial forums has interpreted different meaning to the term 'Per Unit' considering the context in which the term is used in the law and understanding the intention of the legislature. 7.1 In the case of The Travel & Tourism Association of GOA., Mandovi Hotels Pvt. Ltd., Fomento Resorts And Hotels Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to its clients. 3.2 It is submitted that the rates mentioned under Entry No. 7 of the Notification No. 11/2017 - C.T. (Rate) dated 28.06.2017, are based on declared tariff (includes charges for all amenities provided in the unit of accommodation {given on rent for stay} like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit) of a unit of accommodation in Hotels including five star hotels, Inns, Guest houses, Clubs, Campsie. 3.3 IHIPL has referred judicial precedents available in public domain analysing different interpretation for the term 'Per Unit' under un-identical facts: 3.4 In the judgement quoted by applicant, relevant para quoted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per unit in the present case appears to be entire villa." 04. HEARING Preliminary hearing in the matter was held on 12.12.2019. Sh.Kavish Shah, C.A., appeared on behalf of the applicant, and requested for admission of their application. Jurisdictional Officer Smt.Flavy Cardozo, Superintendent, Div-II, Mumbai East also appeared. The Application was admitted and called for final hearing on 11.02.2020. Sh.Kavish Shah, C.A., and Sh. Mayur Nisar, Authorized Representative, appeared for the applicant and made both, oral and written submissions. Jurisdictional Officer Smt. Flavy Cardozo, Superintendent, Div-II, Mumbai East Appeared and made written submissions. We heard both the sides. 05. OBSERVATIONS AND FINDINGS: 5.1 We have gone through t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will be rending out the entire Villa, then each individual Villa may be treated as per unit'. 5.6 Applicant has cited the decision made by the Hon'ble Bombay High Court in the case of The Travel & Tourism Association of GOA, Mandovi Hotels Pvt. Ltd., Fomento Resorts And Hotels Ltd. Averina international Resorts Ltd. Versus Union of India, the Commissioner of Income Tax, Panaji GOA reported as [2019 (9) TMI 102]. We find that in the said case the dispute was under the Expenditure Tax Act, 1987 and in this case hotel rooms were given on rent and not the entire hotels as such. We therefore find that the issue in this case and the subject matter before us are not similar in any way and therefore the said decision of the Hon'ble High Court is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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