Page 202 - GSTL_27th August 2020_Vol 39_Part 4

520 GST LAW TIMES [ Vol. 39
organizations/departments, for transporting of passengers to
Sabarimala, for transporting of public to meetings conducted by political
parties and to places like Polavaram project, etc. - Applicant clearly
doesn’t fall under Serial No. 15 of Notification No. 12/2017-C.T. (Rate) -
Services offered by applicant are covered by Sl. No. 10 of Notification No.
11/2017-C.T. (Rate), i.e., ‘Rental Services of transport vehicles’ - Rate of
tax on rental services where the cost of fuel is included in the
consideration charged from the service recipient is 5%/12% subject to
satisfying the conditions as prescribed under Notification No. 11/2017-
C.T. (Rate) as amended by Notification No. 20/2017-C.T. (Rate),
Notification No. 31/2017-C.T. (Rate) and Notification No. 20/2019-C.T.
(Rate) - In case the conditions are not satisfied, rate of GST is 18% (9%
CGST + 9% SGST) and the applicant being the provider of rental service
has to pay the said tax — In Re : Andhra Pradesh State Road Transport Corporation
(A.A.R. - GST - A.P.) .................................. 192
Renting for commercial purposes - Considering the number of rooms and
amenities provided in it, boarding and hospitality services extended to
the inmates and all the clauses of the lease agreements, the building
appears to be constructed for the purpose of running a lodge house -
Lessee engaged in commercial activity of renting of rooms in the
dwelling and providing boarding and hospitality services to the inmates
- Applicant rented out her dwelling for commercial activity, and supply
of such services are classifiable as ‘Rental or Leasing services involving
own or leased non-residential property” under Service Code (Tariff) 9972
12 - Said service taxable in the hands of the lessor and is liable for IGST @
18% — In Re : Lakshmi Tulasi Quality Fuels (A.A.R. - GST - A.P.) .............. 289
Renting of Immovable Property service - Lease - Long term lease -
Taxability of one time premium - Appellant alienating movie theatre on
long term lease for 999 years, regular yearly rentals in addition to one
time lump sum premium paid in advance - Such an arrangement has
been held in catena of decisions to be falling under scope of renting -
Further, entire property and its benefits had not been alienated inasmuch
as right to built-up space above and around contracted property had
been retained - Thus, by no means it is a sale agreement as contented by
appellant - Activity of limited use of property for consideration is clearly
taxable under Renting of Immovable Property services - Further, such
taxability is for entire premium amount because premium is nothing but
rent received in advance - Case laws cited by appellant is restricted to
transactions with entities of State Government in acquiring land - Section
65(105)(zzzz) of Finance Act, 1994 — Starcity Entertainment Pvt. Ltd. v.
Commissioner of S.T., Mumbai (Tri. - Mumbai) ....................... 266
Research works for Government entity, exemption admissible - See under
PURE SERVICES .................................. 430
Reverse charge not applicable on recovery of value of material supplied -
See under VALUE OF SUPPLY .......................... 251
Reverse Charge Mechanism (RCM) liability applicable on lease premium
paid to Government - See under LEASE PREMIUM ............... 216
Revocation of cancellation of registration under GST, scope of - See under
REGISTRATION .................................. 259

GST LAW TIMES  27th August 2020  202