Page 114 - GSTL_30th April 2020_Vol 35_Part 5

600 GST LAW TIMES [ Vol. 35
(b) Applicability of a notification issued under the provisions of this act;
(e) Determination of liability to pay tax on any services;
Further, the applicant is unregistered person as per the declaration given by him
in Form ARA-01 and the issue raised by the applicant is neither pending for pro-
ceedings nor proceedings were passed by any authority. Based on the above ob-
servations, the applicant is admitted to pronounce advance ruling.
1. Submission and interpretation of the Applicant :
• The applicant has obtained temporary user ID 081900000727ARE for
the purpose of filing the present Advance Ruling Application. The
Applicant proposes to engage in the business of providing mainte-
nance services to housing societies (‘Society’).
• For the purpose of providing maintenance services, the Applicant
will enter into an agreement (hereinafter referred to as ‘Contract I’)
with the Society/Owners’ Association (‘Association’)/individual
Customers. The maintenance services embody services for Common
Area Maintenance (‘CAM’), and the Applicant levies Goods and
Services Tax (‘GST’) for provision of such services.
• With respect to one of the Projects which is located in an area which
lacks proper water supply, it is likely that the Society/Customers
may request the applicant to check with the individual mem-
bers/them on the need for water supply arrangement. In pursuant
thereto, the applicant will enter into a contract [hereinafter referred
to as ‘Contract II’] with the individual members (hereinafter known
as the ‘Customer’) for supply of water for personal use.
• The applicant will typically procure such water from tanker water
suppliers (hereinafter known as ‘vendors’) and supply such water
to the individual customers. Considering the fact that there will be
no sub-meters it is likely that the applicant may collect water charg-
es based on the sq. feet area occupied by such Customers/other
suitable basis and will accordingly issue an invoice to the Custom-
ers. Contract II will be optional and hence the Applicant will enter
into such contract only with those Customers who desire to procure
water from the Applicant. For instance, there may be a society hav-
ing five wings, in which case, Customers of four wings may choose
to procure water from the Applicant and the Customers of the fifth
wing may opt for purchasing water from some other source.
• In light of the given facts, it [is] important to examine the definition
of ‘Goods’ under the Central Goods and Services Tax Act, 2017
(‘CGST Act’), which is as under: ‘Goods’ - Section 2(52).
(52). ”goods” means every kind of movable property other than
money and securities but includes actionable claim, growing crops,
grass and things attached to or forming part of the land which are
agreed to be severed before supply or under a contract of supply;’
• For the purpose of determining the taxability of the supply of water
under Contract II it is imperative to examine the Notification No.
2/2017-Central Tax (Rate), dated 28th June, 2017 [hereinafter re-
ferred to as ‘the Notification’] which provides for an exemption in
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