Page 117 - GSTL_16 April 2020_Vol 35_Part 3

2020 ] IN RE : PADMAVATHI HOSPITALITY & FACILITIES MANAGEMENT SERVICE 331
meetings and administrative expenditures is already subjected to GST at the
hands of the suppliers of these input services or goods used in the meetings,
events and other administrative functions of the Appellant. Thus, doing so
would clearly be against the Legislature’s intention of the formulation of GST,
which certainly does not embrace the idea of double taxation.
49. Since, it has been held hereinabove that impugned activities of the
Appellant will not be construed as supply, question regarding the availment of
ITC on the input services like catering services, banquet services, etc. does not
arise.
50. In view of the above discussions and findings, we set aside the rul-
ings pronounced by AAR and pass the following order :
ORDER
51. We, hereby, hold that the amount collected as membership sub-
scription and admission fees from members is not liable to GST as supply of ser-
vices.

_______

2020 (35) G.S.T.L. 331 (A.A.R. - GST - T.N.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
TAMIL NADU
Ms. Manasa Gangotri Kata, Member (CGST) and
Thiru Kurinji Selvaan V.S., Member (TNGST)
IN RE : PADMAVATHI HOSPITALITY & FACILITIES
MANAGEMENT SERVICE
Order No. 01/ARA/2020, dated 31-1-2020 in Application No. 36/2019/ARA
Advance Ruling Authority - Jurisdiction - Pendency of writ proceed-
ings before High Court - Applicant has sought to know as to whether House-
keeping and Security services including Biomedical Waste Management &
Pest Control services proposed to be provided to Government Hospital would
attract GST or not - Issue has been raised before this authority after filing a
writ petition before High Court - Applicant has pleaded that issue raised in
writ petition is different as it is on incorrect acceptance of tender of rival party
- Aforesaid contention of applicant is not correct inasmuch, bid of rival party
was lower because it had shown rate of GST on said services as NIL whereas
applicant’s bid included GST - Further, in said proceedings, State GST author-
ities have been made a party by applicant for information with regard to rate
of GST on aforesaid services for helping Court to decide issue - Thus, outcome
of writ petition is squarely based on rate of GST on aforesaid services, because
petitioner’s bid became higher only on account of inclusion of GST element in
the Bid - In view of above, since query raised is an integral issue in aforesaid
writ proceedings, application cannot be admitted notwithstanding that High
Court has not precluded Authority from deciding application - Section 98(2) of
Central Goods and Services Tax Act, 2017. [paras 7.5, 8]
Application rejected

GST LAW TIMES  16th April 2020  237