Page 152 - GSTL_ 28th May 2020_Vol 36_Part 4

598 GST LAW TIMES [ Vol. 36
that the questions raised by him are on the issues covered under Section 97(2)(c)
& (f) of the CGST Act, 2017. But it is observed that only one question is covered
under Section 97(2)(f) of the CGST Act, 2017, that too in an indirect way, as the
question is about aggregate turnover, for registration. Therefore the application
is partially admitted.
5. Applicant’s interpretation of law :
The applicant furnishes his understanding/interpretation of law issue/
point-wise which is as under :
(a) The income received towards partner’s salary, as a partner, from the
partnership firm and also the income received towards salary as Di-
rector from a Private Limited Company are not includable in the
Aggregate Turnover for the reason that any type of salary is not in
the purview of GST as the same needs to be treated neither as sup-
ply of goods nor as supply of services.
(b) The income received towards rent on commercial property is in-
cludable in the Aggregate Turnover as renting of immovable com-
mercial property is a taxable service and whenever rent falls due, on
the basis of rental agreement, either monthly or quarterly, the sup-
ply of service is deemed to have been done.
(c) The income received towards residential rent is includable in the
Aggregate Turnover, for registration, though the renting of residen-
tial property is an exempted service.
(d) The income received towards all remaining 15 types/categories is
not includable in the Aggregate Turnover, as the said all 15 cases
are not under the purview of GST and hence do not amount to sup-
ply under GST law.
Personal Hearing/Proceedings held on 13-12-2019 :
6. Sri. Abhimanyu Kumar, CA & Authorized Representative of the ap-
plicant appeared for personal hearing proceedings held on 13-12-2019 & reiterat-
ed the facts narrated in their application.
7. Discussion & Findings :
7.1 We have considered the submissions made by the Applicant in his
application for advance ruling as well as the submissions made by Sri. Ab-
himanyu Kumar, CA & Authorized Representative of the applicant during the
personal hearing. We have also considered the issues involved, on which ad-
vance ruling is sought by the applicant, and relevant facts.
7.2 At the outset, we would like to make it clear that the provisions of
both the CGST Act, 2017 and the KGST Act, 2017 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 corre-
sponding similar provisions under the KGST Act.
7.3 The applicant, an unregistered person, is in receipt of various types
of income and intend to know whether the income so received in each type is
includable in the Aggregate Turnover, for the purpose of registration, under the
provisions of GST Act.
7.4 In this regard, we invite to reference to the definition of “aggregate
turnover”, in terms of Section 2(6) of the CGST Act, 2017, which reads as under :

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