Page 116 - GSTL_30th April 2020_Vol 35_Part 5

602 GST LAW TIMES [ Vol. 35
note that the exemption from GST is a blanket exemption and does
not provide for fulfillment of any condition to be eligible for the ex-
emption.
Thus, the Notification should be applicable to the transaction pro-
posed to be carried out under Contract II and hence should be ex-
empt from levy of GST.
The above position is also supported by the understanding of the
Applicant that generally the vendors from whom the Applicant will
procure water do not levy GST when supplying such water to the
Applicant. Since the Applicant simply trades in such water, the ex-
emption should also be available to the Applicant.
• Without prejudice to the above, it is pertinent to note the following :
❖ The arrangement for supply of water would be with Custom-
ers and not the Association as in Contract I.
❖ It will be optional for the Customer to enter into the water
supply arrangement with the Applicant.
2. Questions on which the Advance Ruling is sought
Whether the applicant is required to pay GST on water charges collected
from the customers for supply of water under Contract II?
3. Personal Hearing
In the matter personal hearing was granted to the applicant on 9-1-2020
at Room No. 2.29 NCRB, Statue Circle, Jaipur. On behalf of the applicant Shri
Rohit Jain Advocate, appeared for personal hearing. During the PH, he reiterated
the submissions already made in the application and requested for two weeks’
time for additional submissions. Additional submissions, comprised of sample of
draft MOU for supply of water, sample invoice raised by the applicant and sam-
ple invoice of water supplier, received in this on 28-1-2020.
4. Comments of the Jurisdictional Officer
The jurisdictional officer (STO, State Tax, Circle-N, Ward-3, Divisional
Kar Bhavan, Jhalana Institutional Area, Jaipur, Rajasthan 302004) has submitted
his comments vide letter dated 24-12-2019 which can be summarized as under :
“vuqca/k izFke ds varxZr fd x;h lsok ds lkFk vuqca/k n~forh; ds rgr dh
x;h ikuh dh vkiwfrZ Composite Supply gksuss ds dkj.k dj ;ksX; gS D;ksfd bles
goods ,oa services fd lIykbZ gks jgh gS”
5. Findings, Analysis & Conclusion :
(a) While going through the submissions made by the applicant we ob-
serve that the applicant proposes to engage in business of providing
maintenance services with the housing societies (society) for which
he will enter into an agreement (Contract-I). The maintenance ser-
vices for Common Area Maintenance and the applicant levies
Goods and Services Tax (‘GST’) for provision of such services.
(b) What we understand out of the submissions made by the applicant
is that the applicant proposes for providing maintenance services to
Residential Welfare Associations (RWA) in general parlance known
as society.
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