Page 193 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] IN RE : DEPUTY CONSERVATOR OF FORESTS, BANGALORE 519
(viii) Leasing or rental 9 -
services, with or without
operator, other than (i),
(ii), (iii), (iv), (v), (vi), [vii)
and [viia] above

9. Since we have already decided vide Ruling 04/2019-20 dated 12-7-
2019 that the service in question falls under residual Entry 17(viii) of said Notifi-
cation and on perusal of aforesaid tables, we find that the said entry was amend-
ed vide Notification No. 27/2018-Central Tax (Rate), dated 31-12-2018 (applica-
ble w.e.f. 1-1-2019) which implies that the service in question provided during
the period 1-7-2017 to 31-12-2018 attract GST at the same rate of central tax as on
supply of like goods involving transfer of title in goods and w.e.f. 1-1-2019 the
said service attract GST @ 18%.
10. Transfer of title of goods @ 5%.
ORDER
11. In view of the above discussion & findings we hold as under :
The services rendered by M/s. GMVN to the applicant during the period
1-7-2017 to 31-12-2018 attract GST at the same rate of central tax as on
supply of like goods involving transfer of title in goods i.e. @ 5%.

_______

2020 (35) G.S.T.L. 519 (App. A.A.R. - GST - Kar.)

BEFORE THE APPELLATE AUTHORITY FOR ADVANCE RULING
UNDER GST, KARNATAKA
S/Shri D.P. Nagendra Kumar and M.S. Srikar, Members
IN RE : DEPUTY CONSERVATOR OF FORESTS, BANGALORE

Order No. KAR/AAAR-15/2019-20, dated 3-3-2020
1
Appeal to Appellate Authority for Advance Ruling - Limitation - Con-
donation of delay - Appeal to be filed within 30 days from date of communica-
tion of order - Delay condonable upto further period of 30 days on sufficient
cause being shown - Appellate authority having no power to allow appeal pre-
sented beyond the said 30 days - Acknowledgement with registered post indi-
cating that Advance Ruling order received by appellant on 4-10-2019 and such
date to be excluded in computation of time-limit as per Section 9 of General
Clauses Act, 1977 - Appeal filed on 4-12-2019 which is one day after the expiry
of the grace period and beyond the condonable powers of the Appellate Au-
thority - Section 5 of Limitation Act, 1963 excluded in the absence of clause
condoning delay by showing sufficient cause after prescribed period - Time-
limit prescribed in Section 100(2) of Central Goods and Services Tax Act, 2017
absolute and not extendable by Court under Section 5 of Limitation Act, 1963 -
Delay not condoned. [paras 10, 11, 12, 15, 16]
Appeal dismissed
________________________________________________________________________
1 On appeal from 2019 (29) G.S.T.L. 252 (A.A.R. - GST).
GST LAW TIMES  23rd April 2020  313