Page 131 - GSTL_13th August 2020_Vol 39_Part 2

2020 ] IN RE : HAZARI BAGH BUILDERS PVT. LTD. 217
Leasing Service - RLDA is leasing the parcels of land and thus supply-
ing rental or leasing service of its own land for commercial function - Leasing
services classifiable under HSN Code 9972 12 and fall under Serial No. 16(iii)
of Notification No. 11/2017-C.T. (Rate) (as amended) and attracts GST @ 18%
(SGST 9% + CGST 9%) - Such services being made by RLDA, a statutory au-
thority of Government of India to a registered entity (i.e., the applicant), fall
under RCM - Applicant being the recipient of services liable to pay GST under
RCM as per Serial No. 5A of Notification No. 13/2017-C.T. (Rate) (as amended)
- Serial No. 41B of Notification No. 12/2017-C.T. (Rate) as amended vide Noti-
fication No. 4/2019-C.T. (Rate) not attracted, amount of ` 15.86 crores having
been deposited by applicant during the month of Feb., 2019 which is prior to
the applicable date 1-4-2019 - Also, RLDA not awarding industrial plots to ap-
plicant but a portion of land over which some residential infrastructures
meant to be built, therefore, Serial No. 41 of Notification No. 12/2017-C.T.
(Rate) (as amended) read with C.B.I. & C. Circular No. 101/20/2019-GST, dated
30-4-2019 not attracted. [paras E(10), E(11), E(12), E(13), E(14)]
Ruling in favour of department

DEPARTMENTAL CLARIFICATION CITED
C.B.I. & C. Circular No. 101/20/2019-GST, dated 30-4-2019 ......................................... [Paras A(15), E(14)]
REPRESENTED BY : Shri Pankaj Ghiya, Authorised Representative, for
the Assessee.
[Order]. - At the outset, we would like to make it clear that the provi-
sions of both the CGST Act and the RGST Act 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 same
provision under the RGST Act. Further to the earlier, henceforth for the purposes
of this Advance Ruling, a reference to such a similar provision under the CGST
Act/RGST Act would be mentioned as being under the “GST Act”.
The issue raised by M/s. Hazari Bagh Builders Pvt. Ltd., 104, LIC Colo-
ny, Vaishali Nagar, Ajmer-305001 Rajasthan (hereinafter the applicant) is fit to
pronounce advance ruling as it falls under the ambit of the Section 97(2)(a) & (b)
given as under :
(a) classification of any goods or services or both;
(b) applicability of a notification issued under provisions of this act;
Further, the applicant being a registered person (GSTIN is
08AAECH7175C1ZL) as per the declaration given by him in Form ARA-01) the
issue raised by the applicant is neither pending for proceedings nor proceedings
were passed by any authority. Based on the above observations, the application
is admitted to pronounce advance ruling.
A. Submission and interpretation of the applicant :
(1) That the Rail Land Development Authority (hereinafter referred to
as “RLDA”), a statutory authority under Ministry of Railway, Gov-
ernment of India having its office near Safdarjung Railway Station,
Moti Bagh-I, New Delhi issued a Request for Proposal (RFP) (en-
closed at Page 134 in the Lease Agreement Executed between RLDA
and Hazari Bagh Builders Pvt. Ltd.) which was publicized by RLDA
for grant of lease for residential & commercial development along
GST LAW TIMES  13th August 2020  131