Page 211 - GSTL_21st May 2020_Vol 36_Part 3

2020 ] IN RE : TAGHAR VASUDEVA AMBRISH 457
(2) There is no question of excluding the amount of assistance or subsi-
dy received from the transaction value or value of taxable supply.
(3) The question of entitlement of refund does not arise.

_______

2020 (36) G.S.T.L. 457 (A.A.R. - GST - Kar.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
KARNATAKA
Dr. M.P. Ravi Prasad, Member (State Tax) and Shri Mashhood Ur Rehman
Farooqui, Member (Central Tax)

IN RE : TAGHAR VASUDEVA AMBRISH
Advance Ruling No. KAR ADRG 17/2020, dated 23-3-2020
Lease of immovable property - Five lessors including applicant collec-
tively leasing out their property to a company under single agreement - Appli-
cant not providing service in individual capacity to lessee, but as a part of
group of lessors - No information provided regarding registration or constitu-
tion of group, whether they have entered into a partnership or association, etc.
- Lessors providing services of leasing of building for business or commerce to
company - Layout of leased premises does not fit into meaning of a dwelling
which means a house - Entire leased premises having 42 rooms, which cannot
be termed as a residential dwelling - Even if given for residential purposes, the
services provided not for use as residence by lessee - Services by a hotel, inn,
guest house, club-site or campsite, by whatever name called, or other commer-
cial places for residential or lodging purposes are covered by different entries
in schedule of Notification No. 9/2017-I.T. (Rate) or under different notifica-
tions - Rooms though given on rent for residential purposes would not amount
to residential dwelling - Lessors (as an entity) to charge GST while issuing in-
voice for the lease services to company provided they are registered under
Central Goods and Services Tax Act, 2017 - Lease services does not fall under
exemption as “Services by way of renting of residential dwelling for use as
residence” as listed in Serial No. 13 of Notification No. 9/2017-I.T. (Rate). [paras
7.2, 7.3, 7.4, 8, 9]
Ruling in favour of department
REPRESENTED BY : Shri Taghar Vasudeva Ambrish, the Assessee.
[Order]. - Sri. Taghar Vasudeva Ambrish, #8/2, 36th Cross, 11th “A”
Main, 4th T Block, Jayanagar, Bengaluru, having GSTIN Number
29AHKPA8401C1ZQ, have filed an application for Advance Ruling under Sec-
tion 97 of the CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Sec-
tion 97 of the KGST Act, 2017 read with Rule 104 of KGST Rules, 2017 in FORM
GST ARA-01 discharging the fee of Rs. 5,000/- each under the CGST Act and the
KGST Act.
2. The applicant states that he is a proprietary concern registered under
the provisions of the Goods and Services [Tax] Act, 2017. The applicant states
that engaged in the business of providing affordable residential accommodation
to students on a long term basis (starting from 3 to 11 months).
GST LAW TIMES  21st May 2020  211