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TMI Blog2022 (3) TMI 1298X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicant has sought ruling before us on behalf of their customers and the act of registration is not undertaken or to be undertaken by the applicant - this question is not admissible as per Section 97 read with Section 95 of the Act and therefore not admitted. The application is rejected as not admitted as per Section 98(2) read with Section 95(a)/103(1) of the CGST/TNGST Act 2017. - TN/06/ARA/2022 - - - Dated:- 28-2-2022 - SHRI T.G. VENKATESH, I.R.S., AND TMT K.LATHA., M.SC., (AGRI), MEMBER Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act would also mean a reference to the same provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ady got the advanced ruling in Kerala for the same question and they have furnished a copy of that order. 2.3 On interpretation of law the applicant has referred to Rule 18 of the CGST Rules viz., Display of registration certificate and Goods and Service Tax identification Number on the name board. They have stated that they comply with the said rule as the registered companies will keep the GST Certificate in the shared space as soon as it is received and they will display the name board with GST number in the prescribed format at the shared office lobby. The applicant has also referred to the provisions of Section 35 of the CGST Act 2017 which are as follows:- Sec 35: Every registered person shall keep and maintain, at his principal place of business, as mentioned in the certificate of registration, a true and correct account of- (a) production or manufacture of goods; (b) inward and outward supply of goods or services or both; (c) stock of goods; (d) input tax credit availed; (e) output tax payable and paid; and (f) such other particulars as may be prescribed: They have stated that they would comply with the provisions of Section 35 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the applicant. They have also furnished the following comments: The applicant has mentioned that they are involved in the business of sub-leasing of office spaces. However, during the course of premises verification (PV) of new registrations, it is noticed that the applicant company are issuing rental agreements and not sub-lease agreement to their customers/lessees with NOC to use the said premises without even mentioning the details of original lease agreement. The above rental agreements are being used by such lessees for obtaining new registrations with GST department and from ROC (Registrar of companies). The applicant has also mentioned that their model of co-working solutions offers their customers to work from a separate and identifiable office within the same space. However, on verification, it is found that the total area of the premises of the applicant is 1055 Sq. Ft. only as per the original lease agreement issued by its owner Mrs. Rajshree Choudhary, whereas the applicant have issued rental agreements to more than 100 customers giving them permission to use the said premises without even mentioning the specific suite/ desk number to its customers. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-lease the premises. The applicant has executed a sub-lease agreement with the customers allowing them to use the space allotted to them. The applicant provides the work space and also renders allied services such as dedicated landline number, Fax number, high speed internet, Air-conditioning, housekeeping, pantry with drinking water, power back-up, receptionist support, letter and postage handling and meeting rooms to companies registered there. They have stated that their clients viz., offices operating in the shared space are facing issues in obtaining GST registration as the principal place of business accommodates multiple units requiring separate registrations. Further they have stated that they issue NOC to their customers and they want to know whether their customers are eligible for GST registration based on the NOC issued by them, i.e., Multiple registration in the same building. The applicant has sought Advance Ruling on the following question: Can GST registrations be allowed for multiple companies from same address, provided they follow all GST rules related to Principle Place of Business ? 7. Section 95 (a) of CGST and TNGST Act defines 'advance ruling& ..... X X X X Extracts X X X X X X X X Extracts X X X X
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