Page 76 - GSTL_20th August 2020_Vol 39_Part 3

290 GST LAW TIMES [ Vol. 39
REPRESENTED BY : M/s. Lakshmikumaran & Sridharan, Advocates, for
the Assessee.
[Order]. - The present application has been filed u/s. 97 of the Central
Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (herein-
after referred to CGST Act and APGST Act respectively) by M/s. Lakshmi Tulasi
Quality Fuels, (hereinafter referred to as applicant), registered under the Goods
& Services Tax.
2. The provisions of the CGST Act and APGST Act are identical, except
for certain provisions. Therefore, unless a specific mention of the dissimilar pro-
vision is made, a reference to the CGST Act would also mean a reference to the
same provision under the APGST Act. Further, henceforth, for the purposes of
this Advance Ruling, a reference to such a similar provision under the CGST or
APGST Act would be mentioned as being under the GST Act.
3. Brief facts of the case :
M/s. Lakshmi Tulasi Quality Fuels, (hereinreferred to as applicant),
holding GSTIN : 37ALMPD5548B1Z7, having registered address at Sy. No. 73,
Railway Station Road, Yreemukapalli, YSR District, Kadapa (Cuddapah) Andhra
Pradesh, 516001 are registered taxable person. The applicant is having Petrol
bunk and engaged in supply of petroleum oils and lubricants. Further, the appli-
cant is the absolute and sole owner of a building located at Plot No. 67, Pad-
mashree Gardens, Vattinagulapally, Rajendra Nagar, R.R. Nagar, Telengana. The
applicant has entered into a lease agreement dated 31-7-2019 with D-Twelve
Spaces Private Limited (hereinafter referred to as ‘Lessee’) a company incorpo-
rated under the provisions of the Companies Act, 2013 which is inter alia engaged
in the business of running, managing and operating the day-to-day affairs of res-
idential premises and sub-lease of such residential premises to individuals (in-
cluding students) for the purpose of long stay accommodation. As per the terms
of the Lease agreement, in consideration of grant of lease to use and possess the
aforesaid property, the lessee is required to pay to the applicant a monthly rent
of Rs. 7,20,000/- and all operational costs such as electricity, telecom and water
charges as per the actual meter reading or based on the invoice or the bill issued
by the relevant authorities.
Further, as per the terms of the lease agreement, the lessee has the right
to sub-lease the aforesaid property during the lease term to any third party with
prior intimation to the applicant for the purpose of long stay accommodation.
4. Questions raised before the authority :
The applicant seeks advance ruling on whether she is eligible for the ex-
emption from payment of GST on the monthly rentals received by her on lease of
her residential building at Telangana to D-Twelve Spaces Private Limited, as per
Sl. No. 13 of the Notification No. 9/2017, dated 28-6-2017.
On verification of basic information of the applicant, it is observed that
the applicant falls under State jurisdiction, i.e. Assistant Commissioner (ST), Ka-
dapa-I Circle, Kadapa Division. Accordingly, the application has been forwarded
to the jurisdictional officers and a copy marked to the Central tax authorities to
offer their remarks as per the Sec. 98(1) of CGST/APGST Act, 2017.
In response, remarks are received from the jurisdictional officer con-
cerned stating that there are no proceedings lying pending or passed relating to
the applicant on the issue, for which the Advance Ruling sought by the appli-
cant.
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