Page 192 - GSTL_3rd September 2020_Vol 40_Part 1

126 GST LAW TIMES [ Vol. 40
CASES CITED
Chief Commissioner v. Safari Retreats Private Limited
— 2020 (32) G.S.T.L. J120 (S.C.) — Referred ............................................................................ [Paras 6, 7]
DLF Cyber City Developers Ltd. v. Union of India
— Punjab & Haryana High Court case — Referred .................................................................... [Para 7]
Rosewood Hospitality (P) Ltd. — Writ Petition No. 1898 of 2019
of Uttarakhand High Court — Referred .............................................................................. [Paras 4, 7, 8]
Safari Retreats Private Limited v. Chief Commissioner
— 2019 (25) G.S.T.L. 341 (Ori.) — Referred ........................................................................ [Paras 6, 7, 9]
REPRESENTED BY : Shri Ashwarya Sharma, Advocate, for the Assessee.
[Ruling]. - This is an application under sub-section (1) of Section 97 of the
CGST/SGST Act, 2017 (hereinafter referred to as Act) and the rules made there-
under filed by M/s. Vardhan Holidays, Village-Shivlalpur Pandey, Kashipur
Road, Ramnagar, Uttarakhand (hereinafter referred to as ‘the applicant’) is regis-
tered with the GSTN having Registration No. 05AAOFV8927H1ZL for providing
services seeking advance ruling on the following questions :
(a) Whether input credit on goods/services received for construction of
hotel building is available;
(b) Whether input credit on work contract service received for con-
struction of hotel building is available;
(c) Whether input credit on goods/services received for construction of
banquet hall which is rented further to customer is available;
(d) Whether input credit on work contract service received for con-
struction of banquet hall which is rented further to customer is
available;
(e) Whether the expression ‘plant & machinery’ would include ‘ho-
tel/banquet’ under section 17 and accordingly input credit on work
contract service or any goods/service received for construction of
such hotel/banquet hall is available;
(f) Whether specified goods viz. Lifts, sanitary items, under ground
cables etc. are fall under the expression ‘plant & machinery’, &
whether input credit on the same and GTA paid on such items un-
der RCM, Architect services etc. is available.
2. Advance Ruling under GST means a decision provided by the au-
thority or the appellate authority to an applicant on matters or on questions spec-
ified in sub-section (2) of Section 97 or sub-section (1) of Section 100 in relation to
the supply of goods or services or both being undertaken or proposed to be un-
dertaken by the applicant.
3. As per the said sub-section (2) of Section 97 of the Act advance ruling
can be sought by an applicant in respect of :
(a) Classification of any goods or services or both,
(b) Applicability of a notification issued under the provisions of this
Act,
(c) Determination of time and value of supply of goods or services or
both,

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