Page 130 - GSTL_13th August 2020_Vol 39_Part 2

216 GST LAW TIMES [ Vol. 39
5.17.2 We observe in the instant case that, the question which has been
raised by the applicant is not pertaining to any of the matters mentioned in Sec-
tion 97(2) of the GST Act. In other words, Section 97(2), which encompasses the
questions, for the ruling by this Authority does not deal with the issue of wheth-
er the applicant has correctly discharged the GST as per the illustrative copy of
the invoice generated. We find that this question does not pertain to any matter
in respect of which an Advance Ruling can be sought under the GST Act. Hence,
it is held that this authority does not have jurisdiction to pass any ruling on such
matters and the said question is not maintainable under the GST Act.
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) :- Whether the activities carried out by the applicant for its
members qualify as “supply” under the definition of
Section 7 of the CGST Act, 2017.
Answer : Answered in the affirmative.
Question (2) :- If the activities of the applicant are treated as “supply”
under CGST Act, 2017 then whether the applicant has
correctly discharged the GST as per the illustrative copy
of the invoice generated by the Applicant?
Answer : Not answered in view of discussions made above.

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2020 (39) G.S.T.L. 216 (A.A.R. - GST - Raj.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
RAJASTHAN
S/Shri J.P. Meena, Member (Central Tax) and Hemant Jain,
Member (State Tax)
IN RE : HAZARI BAGH BUILDERS PVT. LTD.
Advance Ruling No. RAJ/AAR/2020-21/05, dated 30-6-2020
Lease premium - Payment of ` 15.86 crores made to RLDA as a part of
Lease Agreement (LoA) towards the first installment of the lease premium as
specified in LoA/schedule of payment - Applicant being a registered entity,
liable to pay GST directly in Government account under Reverse Charge
Mechanism (RCM) as per LoA - Applicant in pursuance to Section 13(3) of
Central Goods and Services Tax Act, 2017 deposited first instalment of lease
premium of ` 15.86 crores by various RTGS on different dates from 16-2-2019
to 22-2-2019 - Lease premium deposited by applicant is a consideration to-
wards leasing services supplied by RLDA to the applicant and thus liable to
GST - Notification No. 4/2019-C.T. (Rate) or Notification No. 12/2017-C.T.
(Rate) not attracted. [paras E(8), E(9)]

GST LAW TIMES  13th August 2020  130