Authority for Advance Ruling (AAR)

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?

Q.1.Whether Urban Improvement Trust (UIT) Kota is “Government Entity”;

Ans-UIT Kota falls under the category of “Government Entity”.

Q.2.Whether constructing a Community Hall by the applicant at Bapu Nagar Residential Scheme, Kota, in accordance of works contract allotted by UIT Kota, is a taxable service under GST law and if yes, then determination of the liability to pay tax after applicable exemption and deductions, or

Ans- Yes, the applicant is liable to pay GST on supply of this services and there no exemption and deduction is available to applicant in respect of aforesaid service provided to UIT Kota.

Q.3. If no, then whether the paid tax shall be refunded to the assessee along with appropriate interest.

Ans- not required to be answered in reference of answer of question no.2.

Q.4.Applicability of change in tax rate during continuing of a works contract, where the works contract has pre-fixed terms and conditions including total tender rate.

Ans-The revised rate applicable for the said supply is 18% from the 01st day of January, 2022. where the time of supply of the work completed is on or before 31st December, 2021, GST at pre-revised rate is applicable and in case where the time of supply of the work completed is on or after, 01st day of January, 2022, GST at the revised rate is applicable.

Q1. At what stage the GST is to be paid on delayed payment of interest that is not still paid by purchaser of goods?

Ans-In light of Section 12(6) of GST is to be paid on the date on which the supplier of goods receives such addition in value through interest on delayed payment of any consideration

Q2. Whether at the time of demand of interest/debit of interest in the account of purchaser of goods and whether the fresh invoice of interest for delayed payment be issued or not in spite of non-receipt of interest?

Ans-In light of Section 12(6) of GST is to be paid on the date on which the supplier of goods receives such addition in value through interest on delayed payment of any consideration and a debit note may be issued in this regard under Section 34 of the Act.

Q3. Whether GST payable on accrual basis?

Ans-GST on interest recovered is to be paid on the date on which the supplier of goods receives such addition in value on delayed payment of any consideration.

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?

Q. Whether the Jaipur Development Authority can be considered as State Government in regards of entry 3A of Notification No. – 12/2017 – CT (Rate) dated 28.06.2017?

Ans. No, Jaipur Development Authority is not covered under the definition of “State Government” in reference of entry 3A of Notification No. – 12/2017 – CT (Rate) dated 28.06.2017. This Ruling is valid subject to the provisions under Section 103 until and unless declared void under Section 104(1) of the GST Act.

Q.1  what should be the classification and applicable tax rate on the supply of liquid suspension of guar gum powder (suspended in mineral oil), which is commonly known as “guar gum slurry” manufactured by the applicant under notification No.1/2017 –CT dated 28.06.2017 as amended.

Ans-Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017), The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.