9911796707
TMI Blog2021 (6) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... e 'Applicant) is registered with GSTIN No. 33AAALT1781BIZB. The applicant is a "Municipality" as defined in clause (e) of article 243P of the Constitution. They are rendering taxable services (viz) renting of immovable property service, mandap keeper service and are doing the functions entrusted to a municipality under Twelfth Schedule to Article 243W of the Constitution. They have stated to undertake the following services directly/ through contractors by tender process and have sought ruling on the application of Notifications specified in Column E below: Sl.No. Description of the service Direct service by the corporation Service through contractors by tender process Advance ruling is required on the following whether the services mentioned in Column B are exempted vide Notfn No. or Sl. No. entry of the table to Notfn as noted against each Sl.No. in Column E. A B C D E 1. Fee from parks Some times in some months Three years lease Notfn. No. 14/2017 dt 28-06-2017 (or) sl no 4 of 12/2017 dt 28-06-2017 2. Market fee-daily Some times in some months Three years lease Notfn. No. 14/2017 dt 28-06-2017 (or) sl no 4 of 12/2017 dt 28-06-2017 (or) Sl.No. 24 of the table ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase (i) Sl. No 5 of Notfn. No 12/2017-C.T. (Rate), dated 28-6-2017. (ii) Sl.no. 24 of the table to Notification No. 11/2017-C.T. (Rate), dated 28-6-2017 12. Running a fish market Three years lease Sl no 5 of Notfn. No 12/2017 or Sl no 24 of 11/2017 dated 28-06-2017. 13. For entry vehicle in the market For entry vehicle in the market Three years lease Notfn No 14/2017 dt 28-06-2017 (or) sl no 4 of Notfn. No 12/2017 dt 28-06-2017. 14 annual track rent -Cable operator laying fee (optical fibre laying fee) Based on contract Composite supply can be applied for road cutting charges by treating it as renting of immovable property service and reverse charge is applicable under Sl No 5A of Notfn No. 13/2017 dated 28-06-2017 as amended 15 Renting of immovable property Direct by the municipality on lease contract Nonpayment of tax under reverse charge under SI No 5A of Notfn No 13/2017 dated 28-06-2017 but paid under direct charge and whether it can be condoned and regularised for the period from 25-01-2018 in case of services to GSTN holders 16 Renting of immovable property Direct by the municipality on lease contract to another Central / State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rule 104 of CGST rules 2017 and SGST Rules 2017. 2.1 The applicant has stated that they are rendering the following functions directly as well as through contractors (through tender process)and collecting Fee from parks, Market fee-daily, Market fee-weekly, Fees for bays in bus stand (bus stand entrance fee collection ), Bus-stand (others), charges for TV advt. in bus stand, locker rent provided in bus-stand , flower shop in bus stand in open space, cycle stand, scooter, auto, four wheeler stand in bus stand and other places and collection of room rent for temporary stay, Slaughter house fees, Bunk stalls, Rent - traveler's bungalows & rest house (municipal lodge), Fees on pay &use toilets, Avenue receipts, Right to fishing in Pond, Running a fish market, fee for entry vehicle in the market, annual track rent -Cable operator laying fee(optical fiber laying fee). 2.2 They have stated that, they undertake a. Direct collection till it is entrusted to the lease contractor in respect of * Fees from Park; * Bus-stand -others- Cycle stand, scooter, auto and four-wheeler stand in bus stand * Bus-stand -others -collection of room rent for temporary stay * Slaughter house fe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fees for entry of vehicle in the Market and in such cases: * service provider is the applicant. * Service is allowing the tender contractor who succeeded in the tender process and who is the service recipient: * the right to collect the fees as per the prescribed conditions of tender in respect of fees for the various amenities fixed by the applicant; * the right to use the advertisement through TV in the bus stand; * the right to collect the rent of locker in the bus stand; temporary stay in the room in the bus stand; Travelers' bungalow & rest house * right to the space for selling of flowers in the bus stand/bunk stall for the purpose of shop * right to enjoyments of fruits of the trees in high ways of particular area as per the prescribed conditions of tender * right to take fish in a particular pond as per the prescribed conditions of tender * right to sell fish in a particular shop in a specified area as per the prescribed conditions of tender * Consideration is the amount determined and confirmed in the tender process (One of the main conditions is the amount realized from the public should be as per the amount prescribed by the Municipal Corporation) 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... treated as a service as per the Notfn. No. 14/2017. Therefore, such activities assigned to and performed by a sovereign / public authority under the provisions of any law, could not be treated as taxable service. Any amount / fee collected for such activity could not to be treated as consideration for the purpose of levy of GST. 3.3 On the activity specific, in respect of the activities directly undertaken by them, they have stated that: * As per Notification No. 14/2017-CentraI Tax (Rate) New Delhi, the 28th June, 2017 "Services by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution or to a Municipality under article 243W of the Constitution" is not a service. Hence it is not chargeable to tax. * Even if an argument is placed that it is a service, it is exempted as per Sl No 4 of Notfn No 12/2017 dated 29-06-2017 as amended which states that Services by governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution is NIL. The applicant has stated the relevant head under which the activities are covered as per the entries in the Twelfth Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ution which reads as follows: (r) Regulation of slaughter houses and tanneries Further exempted vide SI.No. 56 of Notfn. No. 12/2017-C.T.(Rate) as amended. * Collection of room rent for temporary stay in Travellers' bunglow & rest house - Municipal Lodge - is covered under (l) and (q) of the Twelfth Schedule to Article 243 W of the Constitution which reads as follows: (I) Provision of urban amenities and facilities such as parks, gardens, playgrounds. (q) Public amenities including street lighting, parking lots, bus stops and public conveniences It is also exempted as per entry SI No 14 of the Notfn No. 12/2017 also since the amount collected by the municipality is less than Rs. 1,000/-and hence exempted. * Fees on Pay & use toilets - is covered under (q) of Twelfth Schedule to Article 243 W of the Constitution which reads as follows: q) Public amenities including street lighting, parking lots, bus stops and public conveniences * For entry of vehicle in the market is covered under (q) of Twelfth Schedule to Article 243W of the Constitution which reads as follows: q) Public amenities including street lighting, parking lots, bus stops and public conveniences 3.4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under (i) of Twelfth Schedule to Article 243W of the Constitution and as per Notfn.No. 14/2017-C.T.(Rate), it is not a service and hence not chargeable to tax. Even, if the activity is considered as a service, then the same is exempted vide SI.No. 4 of Notfn. No. 12/2017-C.T.(Rate) dated 28.06.2017; As per Sl.No. 24 of Notfn. No.11/2017-C.T.(Rate) dated 28.06.2017, it is a support service and hence fully exempted. * Bunk Stall - It could not be termed as immovable property. As per entry Sl.No. 7 of Notfn. No. 12/2017-C.T. (Rate) dated 28.06.2017, the services provided by the applicant to the business entity whose aggregate turnover is less than exemption limits in the preceeding financial year the GST chargeable is 'NIL' subject to the conditions specified therein. * Avenue Receipts: enjoyments of fruits of the trees in highways of particular area-As per Sl.No. 54 of Notification No. 12/2017-C.T.(Rate) and as per the clarification -CBIC Press Release No. 162/2018 dated 28.05.2018, renting or leasing of land by farmers for agriculture, forestry, fishing or animal husbandry on batai or otherwise is exempt from GST; As per SI.No. 24 of Notification No. 11/2017-C.T.(Rate), it is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... property service rendered by them as a local authority to Co-operative society(viz) Chindhamani Super Market, Jeeva Co-Op Society , TNSTC Staff Society, Jeeva Co-Op Society and transport corporation TNSTC are not exempted but chargeable to tax since the society and transport corporation TNSTC are covered under the definition Of Government Entity only and they are not pure State Govt. Nationalised Banks are not pure central Govt. and so the services rendered to them are not exempted but chargeable to tax. 4.1 Due to prevailing pandemic, the applicant was addressed through their email seeking their willingness to participate in the hearing in the digital mode. The applicant consented and the authorized representatives appeared for virtual Hearing on 20.08.2020. They furnished a written submission which was taken on record. The authorized representative reiterated the submissions made along with the application and that mailed on 20.08.2020. It was intimated that of the question 1 to 5 on which the ruling is sought, Q. No. 4 is not admissible as the same is not in the purview of this authority. The applicant acceded to this. For a Query as to the practice followed in the erstwhile Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erty NA 16 Renting of immovable property NA The applicant has stated that * they are a local authority in which they are engaged as public authority and rendered the above services as listed in the above table Sl.No. 1 to 13 except 5A, by way of any activity in relation to a function entrusted to a Panchayat under Article 243 G of the Constitution or to a Municipality under Article 243 W of the Constitution and hence exempted as per Notification No. 14/2017-C.T.(Rate) dated 28.06.2017 * there is no restriction to do the services listed in 243 G as a public authority * As per the Notfn No. 14/2017-C.T.(Rate), when it is neither treated as supply of goods nor a supply of service the question of levy Of GST will not arise and the services listed in the table from Sl.No. 1 to Sl.No. 13 (except Sl.No. 5A) are not treated as supply of service and it is not at all chargeable to GST when either done by them directly or through tender contractors. * Even if the functions are treated as service, they are exempted as per Notfn No. 11/2017, 12/2017 * When the service itself is exempted, it is not chargeable to GST when either done by them or through tender contractors si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same vide e-mail dated 04.12.2020: * sample contracts in respect of activity under SI.No.3,6,7,8,10,11,12 & 13 where ruling is sought in Q.No.2 * Rent agreements in respect of Q.No. 5 * In respect of Q.No.3, the details of Account head under which the income for the activity raised in the said question is accounted along with trail of accounts maintained The applicant was also asked whether they wished to be heard again virtually. 4.5 The applicant vide their letter dated 11.02.2021 received on 16.02.2021 submitted that * The tender documents dated 23.01.2019 and 13.02.2020 containing all the conditions of tender/contract/lease covering most of the services rendered by the Municipality including Sl.No. 3,6,7,8,10,11,12, 13 is submitted * Allotment letters to the successful bidders are released in a standard format and one such allotment letter in case of daily market is enclosed * Sample copies of the token/ petty cash receipts received towards the different services are attached * Sample copy of the agreement entered with Punjab National Bank is attached * Details of the lease to Pure Govt/Govt entities are attached * Sample copies of cable laying allotment let ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axable. Not covered under the said Notification and hence taxable * Fees on pay & Use Toilets - exempted under Sl.No. 76 of Notfn. No. 12/2017 dated 28.06.2017. These are provided under Section 145 of TNDMA 1920 * Avenue Receipts - Commercial in nature, hence taxable. They are not support services relating to agriculture for qualification under SI.No. 24 of Notfn. No. 11/2017 -C.T.(Rate) dated 28.06.2017 * Right to fishing in pond - Commercial in nature and hence taxable * Running a fish market - Commercial in nature hence taxable * For entry of vehicle in the market - Commercial in nature and hence taxable * Cable operator laying fee-Annual Track rent- Commercial in nature and hence taxable * Renting of immovable property- All occupants are paying rent fixed by the Municipality irrespective of whether they are Government or PSU of Local bodies or private. This is commercial in nature and is taxable. 6.1 We have carefully examined the Statement of facts; supporting documents filed by the Applicant, submissions made during & after hearing and the comments of the Jurisdictional Officers. The facts as available before us is that the applicant is a 'Municipality' as def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be applied for classifying the said service as renting of immovable property service and reverse charge can be applied for collecting GST as per entry SI No 5A of the table to Notfn No 13/2017 (CE rate) dated 29-06-2017 as amended from the telephone operators who are GSTIN holders Q.4. In respect of Sl No 15 w.e.f. 25-01-2018, instead of reverse charge they collected tax under direct charge from the service recipient, who are registered with GSTIN and whether it can be regularlised (to be treated as technical lapse and condoned since the service rendered by us had suffered tax and Govt. revenue is not affected) Q.5. In respect of Sl No 16 the renting of immovable property service rendered by them as a local authority to (i) Pure state Govt, offices (viz) Asst. Director of L F Accounts, Project Officer, ICDS, ICDS Centre: Deputy Supt. Of Police and pure Central Govt offices (viz) post offices are fully exempted or not as per entry Sl no 8 of the table to Notfn. No 12/2017 dated 28-06-2017. (ii) Co-operative society(viz) Chindhamani Super Market, Jeeva Co-Op Society, TNSTC Staff Society, Jeeva Co-Op Society and transport corporation TNSTC are exempted or not as per entry Sl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t each Sl No in Column E. 1 Fee from parks (1) of 243W Notfn. No. 14/2017 dt 28-06-2017 (or) sl no 4 of 12/2017 dt 28-06-2017 2 Market fee-daily (xxii) of 243G Notfn. No. 14/2017 dt 28-06-2017 (or) sl no 4 of 12/2017 dt 28-06-2017 (or) Sl.No. 24 of the table to Notification No. 11/2017-C.T. (Rate), dated 28-06-2017 3 Market fee -weekly (xxii) of 243 G Notfn. No 14/2017 dt 28-06-2017 or sl no 4 of 12/2017 dt 28-06-2017 (or) Sl.no. 24 of the table to Notification No. 11/2017-C.T. (Rate), dated 28-6-2017 4 Fees for bays in bus stand (bus stand entrance fee collection) (q) of 243 W Notfn. No 14/2017 dt 28-06-2017 or sl no 4 of 12/2017 dt 28-06-2017 5 Bus -stand (others) (A) charges for of TV advt. in bus-stand (B) locker rent provided in bus-stand (C) flower shop in bus stand in open space (D) cycle stand, scooter, auto, four wheeler stand in bus stand and other places (E) collection of room rent for temporary stay NA (l) of 243 W (i) & (xxii) of 243 G and (i) of 243 W (q) of 243 W (q) of 243 W A. Exempted vide SI No 7 of Notfn. No 12/2017 (or) payment of tax under reverse charge under sl no 5 of Notfn. No 13/ 2017-Central Tax (Rate) dated the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 14/2017-Central Tax (Rate) In exercise of the powers conferred by sub-section (2) of section 7 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council hereby notifies that the following activities or transactions undertaken by the Central Government or State Government or Union territory or any local authority in which they are engaged as public authority, shall be treated neither as a supply of goods nor a supply of service, namely:- "Services by way of any activity in relation to a function entrusted to a Panchayat under article 243G of the Constitution [or to a Municipality under article 243W of the Constitution]." The above Notification provides that the activities in relation to a function entrusted to a Panchayat under Article 243 G of the Constitution (effective from 01.07.2017) and the activities in relation to a function entrusted to a Municipality under Article 243 W of the Constitution (effective from 26.07.2018), when undertaken by a 'Local Authority' in which they are engaged as public authority, are to be treated as neither supply of goods nor supply of services. Local Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. In that count also, the application in hand being filed after 26.07.2018, the date effective which, the words, 'Local Authority' stands omitted, sl.No. 4 of the notification No. 12/2017-C.T.(Rate) dated 28.06.2017 do not have any application and this claim is rejected. 7.5 The various services of the applicant listed at SI.No. 1 to 6, 8, 9 & 13 and its relevance to the entries under Eleventh Schedule and Twelfth Schedule of the constitution and whether the applicant undertakes such activities when engaged as a public authority so that the activities are covered under Notification No. 14/2017-C.T.(Rate) dated 28.06.2017 as amended are examined as under. 1. Fee from Park- It is stated that the fee is collected for allowing the public, entry to the park maintained by the applicant. As per entry (1) of the Twelfth Schedule above, 'Provision of Urban amenities such as Parks' is function bestowed with the Municipality under Article 243 W of the Constitution. The applicant being a local authority is to provide such urban amenities as a public authority. The said fee for allowing the public is a consideration collected by the applicant as a public authority for maintenance of the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice as per Notification No. 14/2017-C.T.(Rate) dated 28.06.2017 as amended effective from 26.07.2018. 5. Bus-stand - others: Among the activities listed under this Sl.No., it is stated that only activities against B, D & E are undertaken directly by the applicant and therefore only the activities under B, D & E are considered for this question B. Locker rent - It is stated that the lockers are extended for rent for the public. The consideration is collected per bag/ suitcase/ bundle with material. The applicant has claimed that the activity is in relation to the function stated at (l) of the Twelfth Schedule of the Constitution. Entry at (I) states 'Provision of urban amenities and facilities such as parks, gardens, playgrounds.' Here, the activity is providing Lockers in the Bus-stand which is not in the genre stated in the said entry. Therefore, providing lockers in the Bus-stand is not an activity in relation to the function at (l) of the Twelfth Schedule and hence, Notification No. 14/2017-C.T.(Rate) dated 28.06.2017 as amended is not applicable to this activity. D. Cycle Stand. Scooter, Auto and Four wheeler stand in Bus-stand: The applicant has stated that the activity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r equivalent'. In the case at hand the service is extended by the applicant and the consideration is mentioned as Rs. 40/- per day per single bed and Rs. 60/- per double bed/ per day, which is well within the value of supply mentioned to be exempted under this entry. Accordingly, the service of renting of room for temporary stay is exempted under Sl.No. 14 of the Notification No. 12/2017 -C.T. (Rate) dated 28.06.2017 as amended. 6. Slaughter house fees: It is stated that the service is allowing the public for the purpose of slaughter of animals. The applicant has stated that the same is in relation to the function at (r) Regulation of slaughter houses and tanneries of the Twelfth Schedule of the Constitution. The applicant undertakes the above activity as a public authority and therefore, the said activity when provided by the applicant, is neither a supply of goods nor supply of service as per Notification No. 14/2017-C.T.(Rate) dated 28.06.2017 as amended effective from 26.07.2018. 8. Rent-Travelers' bungalows & rest house - Municipal lodge: The applicant has stated that the activity is allowing public to use single bed room / double bed room on daily basis. They have claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant undertakes the above activity as a public authority and therefore, the said activity when provided by the applicant, is neither a supply of goods nor supply of service as per Notification No. 14/2017-C.T.(Rate) dated 28.06.2017 as amended effective from 26.07.2018. 13. For entry of vehicle in the market: The applicant has stated that the activity is allowing the public for entry of vehicle in the market. They claim that the said activity is in relation to the function listed at (I) of the Twelfth Schedule and (xxii) of Eleventh Schedule of the Constitution. Entry (l) states that '(l) Provision of urban amenities and facilities such as parks, gardens, playgrounds' and (xxii) states that '(xxii) Markets & Fairs'. Though providing entry for vehicle is not of the genre of providing amenities and facilities such as parks, gardens and playgrounds, the functions entrusted to a Municipality under Twelfth Schedule, the same cannot be said so with the entry (xxii) under the Eleventh Schedule. Providing for Markets includes provision for entry of vehicles in the market. Therefore, providing for entry of vehicle in the market is an activity in relation to function '(xxii) Markets & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rporation to the contractors (public servants) could not be termed as service and the contractors could not be termed as business entities but they are agents of the municipality as per the definition under Section 2(5) and Section 105) of the CGST Act 2017. Hence the collection and maintenance work entrusted by the municipality to the contractors could not be termed as service since it is arrangement between principal and agent (ie) in this case Govt. and public servant and amount paid by the contractor to Govt. towards rendering of work entrusted under Section 374 and other provisions of the Tamil Nadu District Municipalities Act, 1920 and the functions entrusted to a municipality under the twelfth schedule to article 243W of the constitution could not be termed as service. * As there is no service the question of payment of GST will not arise on all those lease contracts since the rate fixed by Govt. was adopted and the service was rendered by the contractor to the public in the name of the local authority and receipt has been issued in the name of the local authority to the public. 8.2 The relevant statutory provisions referred by the applicant are examined as under: Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the person/ entity who is the highest bidder and satisfies all the tender condition is awarded the contract. The contractor then enters into an agreement with the applicant. On entering into the agreement and paying the bid amount to the applicant, the contractor holds the actual possession of the situation in respect of the activity covered in the said contract and is a public servant only for the purposes of Tamilnadu District Municipalities Act', through which the contractor is legally enabled to collect the fees fixed for various activities, for which he had successful won the tender. This being the situation, the claim of the applicant that the service provided by them to such contractors could not be termed as 'Service' is without any merit and is not accepted. 8.4 The applicant has further contended that the contractors are not business entities but are agents Of the Municipality as per the definition under Section 2(5) and 2(105) of the GST Act. Section 2(5) of GST Act 2017 defines agent as (5) "agent" means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who car ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c amenities is awarded the contract for a period of three years. The applicant, in the case at hand, supplies the right of collection of fees fixed by them for such amenities to the successful contractor and receives a fixed consideration, which is independent of the fees collected by the said contractor from the said amenity/activity and it is definitely a supply of service. For these reasons, the contractors do not fall under the definition of 'agents' defined in the GST Act. Thus, for the purposes of GST, we hold that the contractors of the applicant, though, are 'Public Servants' for the purposes of collection of the fees fixed by the applicant under the Tamilnadu District Municipalities Act 1920, are not mere agents undertaking the collection of fees fixed by the applicant but are independent business entities who have been supplied with the 'right to collect the fees' for the various amenities based on the tender conditions. The claim of applicant that the tender contractors are to be considered as agents as in the principle-agent relationship is not acceptable and rejected. 8.5 In this scenario, the ruling sought on whether in respect of services rendered by them from SI.No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'agents of the applicant and the applicant supplying the 'Right to undertake certain activities' to the contractors, who are independent entities, the Question raised by the applicant with regard to supply undertaken by their contractors is not answered as per S.95(a) readwith S. 103(1) of the GST Act. 9.1 The Q. No.3 raised before us is in respect of Sl No 14, Annual track rent-Cable Operator laying fee (optical fiber laying fee). It is stated that they are collecting charges for laying of cables alongside roads and collecting road cutting charges as well as annual rent. They require ruling whether composite supply can be applied for classifying the said service as renting of immovable property service and reverse charge can be applied for collecting GST as per entry SI No 5A of the table to Notfn No 13/2017 (CE rate) dated 29-06-2017 as amended from the telephone operators who are GSTIN holders 9.2 The applicant has stated that there are two charges collected (i) road cutting charges towards laying of cable and (ii) renting of road for the optical cables. Their claim is renting of space for laying cable is the principal supply and therefore applying the definition of 'composit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above, we hold that the supply of allowing the road cut for laying the OFC and allowing the space alongside the road for the OFC lines are not 'composite supply' in as much as these two supplies are not made in conjunction with each other in the ordinary course of business. 10.1 The final question to be considered is whether the renting of immovable property service rendered by them as a local authority to (i) Pure state Govt. offices (viz) Asst. Director of L F Accounts, Project Officer, ICDS, ICDS Centre: Deputy Supt. Of Police and pure Central Govt offices (viz) post offices; (ii) Co-operative society (viz) Chindhamani Super Market, Jeeva Co-Op Society, TNSTC Staff Society, Jeeva Co-Op Society and transport corporation TNSTC; and (iii) Nationalised Banks are fully exempted or not as per entry Sl no 8 of the table to Notfn. No 12/2017 dated 28-06-2017. 10.2 The applicant in their submissions has stated that the Renting of Immovable Property service rendered by them as a local authority to State Govt. offices and Central Govt offices are fully exempted. The renting of immovable property service rendered by them as a local authority to Co-operative society are not exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of Co-Operative Societies and Nationalised banks. 11. In view of the above, we rule as under, Ruling Advance ruling is required in respect of SI No 1 to 6, 8,9 & 13 whether the services rendered by us directly are covered under Twelfth Schedule to Article 243W of the Constitution and / or exempted under the Notfn. No mentioned against each SI No as detailed below Sl.No. Description of the service Ruling 1. Maintenance of Park Not a Supply of Service as per Notification. No. 14/2017-CT(R) & dt 28-06-2017 as amended vide Notfn. No. 16/2018 dated 26.07.2018 2. Providing Market facilities -daily Not a Supply of Service as per Notification. No. 14/2017-CT(R) & dt 28-06-2017 3. Providing Market facilities -weekly Not a Supply of Service as per Notification. No. 14/2017-CT(R) & dt 28-06-2017 4. Providing bays in bus stand Not a Supply of Service as per Notification. No. 14/2017 - CT(R) & dt 28-06-2017 as amended vide Notfn. No. 16/2018 dated 26.07.2018 5 (B) Locker rent facilities (D) Providing stand for cycle, scooter, auto, four wheeler stand in bus stand and other places (E) Providing room for rent for temporary stay (B) Facility of providing lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST Act, 2017 in as much as these two supplies are not made in conjunction with each other in the ordinary course of business, Hence Composite supply cannot be applied for classifying the said service as 'Renting of Immovable property service' Q.4. In respect of Sl No 15 w.e.f. 25-01-2018, instead of reverse charge we collected tax under direct charge from the service availers who are registered with GSTN and whether it can be regulartised (to be treated as technical lapse and condoned since the service rendered by us had suffered tax and Govt. revenue is not affected) The question seeks regularization of the payment made by them considering the same as a technical lapse, which is not in the purview of this authority as per Section 97 (2) and therefore, the question is not admitted under Section 98(2) of the Act Q.5. In respect of SI No 16 the renting of immovable property service rendered by us as a local authority to (i) Pure state Govt. offices (viz) Asst. Director of L F Accounts, Project Officer, ICDS, ICDS Centre: Deputy Supt. Of Police and pure Central Govt offices (viz) post offices are fully exempted or not as per entry SI no 8 of the table to Notfn. No 12/2017 dated 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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