9911796707
TMI Blog2020 (7) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... with food and hospitality services. As verified from the records, the lessee is a registered Taxable Person - Though the applicant claims that she has rented out residential dwelling for use as residence, it appears that the premise is a non-residential property. Considering the number of rooms and amenities provided in it, boarding and hospitality services extended to the inmates and all the clauses of the agreements discussed above, it appears that the building was constructed for the purpose of running a lodge house. It is clear that the lessee is engaged in commercial activity of renting of rooms in the dwelling and providing boarding and hospitality services to the inmates. The lessor has rented out her dwelling for commercial activ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred to as applicant), holding GSTIN: 37ALM M554881Z7, having registered address at Sy.No.73, Railway Station Road, Yreemukapalli, YSR District, Kadapa (Cuddapah) Andhra Pradesh, 516001 are registered taxable person. The applicant is having Petrol bunk and engaged in supply of petroleum oils and lubricants. Further, the applicant is the absolute and sole owner of a building located at Plot No.67, Padmashree Gardens, Vattinagulapally, Rajendra Nagar, R.R.Nagar, Telengana. The applicant has entered into a lease agreement dt: 31-7-2019 with D-Twelve Spaces Private Limited (hereinafter referred to as Lessee ) a company incorporated under the provisions of the Companies Act, 2013 which is inter alia engaged in the business of running, managing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) of CGST/APGST Act 2017. In response, remarks are received from the jurisdictional officer concerned stating that there are no proceedings lying pending or passed relating to the applicant on the issue, for which the Advance Ruling sought by the applicant 5. Applicant s interpretation of law and facts: The applicant s contention is that she is eligible for the exemption from payment of GST granted under S1.No.13 of Exemption Notification, i.e. Notification No.9/2017 Dated 28-06-2017, the reference of which is extracted below: Sl.No. Chapter, Section, Heading, Group of Service Code (Tariff) Description of Services Rate (percent) Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agreement. As per Clause 9, the lessee shall pay all operational costs to the lessor based on the invoice or the bill issued by the relevant authorities. As per Clause 13, the Lessee shall have the right to engage with third-party service providers for all activities required for the purpose including food catering, hospitality, security, cleanliness, event organization, transportation, management and supervision of the Total Property as deemed necessary by the Lessee for the Purpose. As per Clause 15, the Lessee shall have the right to deploy branding strategies on the Total Property and use all entrances, exterior walls, areas and structures on the total property, at its own costs and expense, to put up nameplates, hoardings, flyers, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Exhibit-2) and Residents Enrolment Form (Exhibit- 3) together and also taking note of the various observations made above, it appears that apart from renting of the rooms, the inmates are also being provided with food and hospitality services. As verified from the records, the lessee is a registered Taxable Person. Though the applicant claims that she has rented out residential dwelling for use as residence, it appears that the premise is a non-residential property. Considering the number of rooms and amenities provided in it, boarding and hospitality services extended to the inmates and all the clauses of the agreements discussed above, it appears that the building was constructed for the purpose of running a lodge house. It is clea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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