Page 213 - GSTL_21st May 2020_Vol 36_Part 3

2020 ] IN RE : TAGHAR VASUDEVA AMBRISH 459
(b) Section 2(17) of the CGST Act, 2017 defines “business” as :
“business” includes -
(a) any trade, commerce, manufacture, profession, vocation,
adventure, wager or any other similar activity, whether
or not it is for pecuniary benefit;
(b) any activity or transaction in connection with or inci-
dental or ancillary to sub-clause (a);
(c) any activity or transaction in the nature of sub-clause (a),
whether or not there is volume, frequency, continuity or
regularity of such transaction;
(d) supply or acquisition of goods including capital goods
and services in connection with commencement or clo-
sure of business;
(e) provision by a club, association, society or any such body
(for a subscription or any other consideration) of the fa-
cilities or benefits to its members;
(f) admission, for a consideration, of persons to any premis-
es;
(g) services supplied by a person as holder of an office
which has been accepted by him in the course or further-
ance of his trade, profession or vocation;
(h) services provided by a race club by way of totalizator or
a license to bookmaker in such club;
(i) any activity or transaction undertaken by the Central
Government, a State Government or any local authority
in which they are engaged as public authorities.”
(c) The applicant states that Section 7 of the CGST Act defines the scope
of supply. The expression “supply” include all forms of supply such
as lease, rental made or agreed to be made for a consideration by a
person in the course or furtherance of business. Section 7(1-A)
guides in determining whether a supply shall be treated as supply
of goods or supply of services as referred to in Schedule II. The ap-
plicant states that Schedule II provides that Entry 2(b) reads as any
lease or letting out of the building including a commercial, industri-
al or residential complex for business or commerce, either wholly or
partly, is a supply of services. The applicant states that as they, Am-
brish Vasudeva along with four others have let out a residential
complex to M/s. Dtwelve Spaces Pvt. Ltd. to conduct their business
are of the view that GST should be charged for invoices raised to-
wards lease service.
Personal Hearing :/Proceedings held on 9-1-2020
6. The applicant, Sri. T.V. Ambrish, Proprietor of the above concern
appeared for personal hearing proceedings on 9-1-2020 before this authority.
Findings & Discussion
7. We have considered the submissions made by the Applicant in their
application for advance ruling as well as the submissions made by Sri. T.V. Am-
brish, Proprietor of the above concern appeared for the personal hearing. We
have also considered the issues involved, on which advance ruling is sought by
the applicant, and relevant facts.
GST LAW TIMES  21st May 2020  213