Page 113 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] IN RE : LATEST DEVELOPERS ADVISORY LTD. 599
is subject to levy of GST @ 5% till 31-12-2018 and thereafter @ 18%
under reverse charge basis;
(2) The contributions made to the District Mineral Foundation (DMF),
the National Mineral Exploration Trust (NMET) and the Goa Min-
eral Ore Permanent Fund Trust (GMOPFT) are classifiable under
sub-heading 9973 37 - “Licensing services for the right to use minerals
including its exploration and evaluation” and is subject to levy of GST
@ 5% till 31-12-2018 and thereafter @ 18% under reverse charge ba-
sis.

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2020 (35) G.S.T.L. 599 (A.A.R. - GST - Raj.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
RAJASTHAN

S/Shri J.P. Meena, Member (Central Tax) and Hemant Jain,
Member (State Tax)
IN RE : LATEST DEVELOPERS ADVISORY LTD.
Advance Ruling No. RAJ/AAR/2019-20/32, dated 7-2-2020
Supply of water - Applicant providing services to the society (RWA) in
two parts viz. all services of maintenance (other than supply of water) and
supply of water - Services bifurcated in order to keep the maintenance charges
paid by the residents below ` 7,500 - Further, water charges collected from in-
dividual residents are on the basis of per square feet (size of the flat), instead
of per tanker of water, which is similar to the collection of maintenance charg-
es collected by Resident Welfare Association (RWA) - Supply of water in Con-
tract-II and supply of maintenance services in Contract-I directly linked with
each other, there being no case of direct supply of water by applicant to the
individual residents of the society - Applicant required to pay GST as applica-
ble on Contract-I. [para 5]
Ruling in favour of department
DEPARTMENTAL CLARIFICATION CITED
C.B.I. & C. Circular No. 109/28/2019-GST, dated 22-7-2019 .............................................................. [Para 5]
REPRESENTED BY : Shri Rohit Jain, Advocate, for the Assessee.
[Order]. - At the outset, we would like to make it clear that the provi-
sions of both the CGST Act and the RGST 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
provision under the RGST Act. Further to the earlier, henceforth for the purposes
of this Advance Ruling, a reference to such a similar provision under the CGST
Act/RGST Act would be mentioned as being under the “GST Act”.
The issue raised by M/s. Latest Developers Advisory Ltd., 3rd Floor,
Apex Mall, Tonk Road, Lal Kothi, Jaipur, Rajasthan 302015 (hereinafter the appli-
cant) is fit to pronounce advance ruling as it falls under the ambit of the Section
97(2)(b)& (e) given as under :-

GST LAW TIMES  30th April 2020  113