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TMI Blog2023 (11) TMI 1308X X X X Extracts X X X X X X X X Extracts X X X X ..... on sub-meters from different tenant be considered as amount recovered based on sub-meters from different tenant be considered as amount recovered as pure agent of the tenant when the legal liability to pay electricity bill to supplier of electricity is that of landlord? - Can the advance ruling be effective from beginning of the rent agreement date? HELD THAT:- The applicant in the present proceeding is neither a supplier of the goods/service nor is the ruling sought on Input Tax Credit in respect of the supply received by the applicant, who as is mentioned supra is seeking to ascertain the liability of his supplier i.e. sub-lessor in the present case. A conjoint reading of the Sections 95(a) and (c), 97 and 103 of the CGST Act, 2017, depi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... medabad, Gujarat - 380 058 [for short applicant ] is registered with the department and its GST No. is 24AAQFT4593F2ZQ. 2. The applicant is operating a restaurant under RP Pizzeria brand at the aforementioned premises. 3. The appellant has taken a premises on sub-lease basis from Hardcastle Restaurants Pvt. Ltd. The sub-lessor, is in the business of operating Quick Service Restaurant under the brand name McDonald s . The appellant on the other hand as is already mentioned supra, is operating a restaurant under RP s Pizzeria brand. The premises housing both these restaurants though visibly separate, have common electricity connection. 4. The applicant, from the beginning of their rent agreement has reimbursed his portion of electricity charg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the legal liability to pay electricity bill to supplier of electricity is that of landlord? (3) Can the advance ruling be effective from beginning of the rent agreement date? 6.1 Personal hearing was granted on 29-8-2023 wherein Shri Tushar Jain, appeared and reiterated the facts as stated in the application. Discussion and findings 7. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the GGST Act. 8. We have considered the submissions made by the Applicant in their application for ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both within the meaning of that term. Section 98. Procedure on receipt of application. - (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to furnish the relevant records : Provided that where an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s amount recovered as pure agent; and (c) whether the advance ruling will be effective from beginning of the rent agreement date. 12. We find that the applicant in the present proceeding is neither a supplier of the goods/service nor is the ruling sought on Input Tax Credit in respect of the supply received by the applicant, who as is mentioned supra is seeking to ascertain the liability of his supplier i.e. sub-lessor in the present case. 13. A conjoint reading of the Sections 95(a) and (c), 97 and 103 of the CGST Act, 2017, depicts that advance ruling means a decision by the AAR to an applicant on matters or on questions specified under Section 97(2) ibid in relation to the supply of goods or services or both being undertaken or proposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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