Page 198 - GSTL_23rd July 2020_Vol 38_Part 4

564 GST LAW TIMES [ Vol. 38
(b) Notification No. 3/2018-
Central Tax (Rate), in relation to
services supplied by our organ-
isation by way of renting of
immovable property to a person
registered under the Central
Goods and Services Tax Act,
2017.
(c) Notification No. 36/2017-
Central Tax (Rate), in relation to
payment of tax on reverse
charge mechanism on sale of
used vehicles, seized and con-
fiscated goods, old and used
goods, waste and scrap to a
GST registered person.

117. Hence in view of the above discussions and findings, we set aside
the ruling pronounced by the AAR, Maharashtra and pass the following order :
ORDER
118. For the reasons recorded in the body of the order, the questions
against which the Appellant has preferred appeal against the ruling of the AAR,
Maharashtra, are being answered as under :
Question : (1) Being a part of the Ministry of Defence, Government of India,
whether our organization Ordnance Factory Bhandara is liable to pay GST on
the following supply of services :-
(a) Liquidated damages deducted from the payments to be made
to suppliers in case of delayed delivery of goods or services.
(b) Amount of Security deposit forfeited of suppliers due to non-
fulfillment of certain contract conditions.
(d) Food and beverages supplied at industrial canteen inside the
factory premises.
(e) Community hall (Multipurpose Hall) provided on rental ba-
sis to employees of our organization.
(f) School bus facility provided to children of the employees.
(g) Conducting exams for various vacancies.
Answer : The Appellant is not liable to pay GST in any of these abovementioned
activities/transactions carried out by them.
Question : (2) Whether Input Tax Credit on expenditure on the goods and
services consumed by our organisation in following activities shall be available :-
(a) Maintenance of garden inside the factory premises.
(b) Maintenance and upkeep activities relating to gardens, parks,
playground, factory school for children of employees, hall for
recreational activities, residential quarter buildings of em-
ployees, roads, footpaths, street lightings and other parts of
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