Page 197 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : CORE PROJECT ENGINEERS & CONSULTANTS PVT. LTD. 123
5.8 We agree with the submissions made by the jurisdictional officer,
that the ‘pattern of renting’ in relation to usage of the property provides the con-
text’ or ‘perspective’ in determination of unit of accommodation. In a hotel, a
room constitutes ‘a unit’ whereas in a hostel, a bed may constitute ‘a unit’, as tar-
iff is also declared accordingly. In the present case the applicant, themselves have
mentioned that, rent is proposed to be offered to clients on per day basis for en-
tire villa. The two different clients will not be able to book the same villa and
there will be no option of booking particular room of the villa. Interested clients
need to book the entire villa. Thus, it is crystal clear that villa per say is ‘indivisi-
ble unit’ in applicant’s business parlance, and the declared tariff is only for the
villa as a whole. Hence, the expression “per unit” in the present case will be the
entire villa.
6. In view of the extensive deliberations as held hereinabove, we pass
an order as follows :
ORDER
7. For reasons as discussed in the body of the order, the questions are
answered thus -
Question 1. What is the meaning of “Per Unit” as specified under
Chapter, Section or Heading-9963 under Entry No. 7 of the
Notification No. 11/2017-Central Tax (Rate), dated 28
June, 2017?
Answer :- In the applicant’s case the entire Villa will be treated as
“per unit” as specified under Entry No. 7 of the Notifica-
tion No. 11/2017-C.T. (Rate), dated 28-6-2017.

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2020 (39) G.S.T.L. 123 (A.A.R. - GST - Mah.)
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
MAHARASHTRA
Ms. P. Vinitha Sekhar, Member (Central Tax) and Shri A.A. Chahure,
Member (State Tax)
IN RE : CORE PROJECT ENGINEERS & CONSULTANTS PVT. LTD.
IN RE : CORE PROJECT ENGINEERS & CONSULTANTS
PVT. LTD.
IN RE : CORE PROJECT ENGINEERS & CONSULTANTS PVT. LTD.
Order No. GST-ARA-32/2019-20/B-35-Mumbai, dated 17-3-2020
in Application No. 32
Mapping services - Applicant doing map making activity to identify
unpermitted construction areas and helps the Government or local authority to
do Town Planning, Urban Planning & Control the Land use by the general
public, etc. - Services of applicant are ‘pure services’ covered under Article
243W of Constitution of India, as functions entrusted to Municipality and ex-
empt as per Sl. No. 3 of Notification No. 12/2017-C.T. (Rate) as amended. [paras
5.7, 5.8, 5.9]
Ruling in favour of assessee

GST LAW TIMES  6th August 2020  197