Appellate Orders

The Rulings are, however, as given under: -
QUESTION-1
"Whether PLS collected along with consideration for sale of properties attracts GST rate of 12% or 18% where sale/transfer of constructed property has taken place before issuance of completion/Occupation certificate (CC/OC)?”
RULING:
PLS collected along with consideration for sale of properties attracts GST rate of 18% where sale/transfer of constructed property has taken place before issuance of completion/Occupation certificate (CC/OC).
QUESTION-2
“Whether PLS collected along with consideration for sale of properties attracts GST rate of 5% or 18% where sale/transfer of constructed property has taken place before issuance of CC/OC under new projects which commence on or after 01.04.2019?”
RULING:
PLS collected along with consideration for sale of properties attracts GST rate of 18% where sale/transfer of constructed property has taken place before issuance of completion/Occupation certificate (CC/OC) under new projects which commence on or after 01.04.2019.
QUESTION-3
“Whether PLS collected along with consideration for sale of properties is outside the scope of supply where sale/transfer of constructed property is entered into by the Applicant after issuance CC/OC?”
RULING:
No. The PLS collected along with consideration for sale of properties where sale/transfer of constructed property is entered into by the Applicant after issuance CC/OC, is not outside the scope of supply.
QUESTION-4
“If as per above question, PLS attracts concessional rate of tax/exemption (whether 12% or 5% or nil as the case may be), whether, in facts and circumstances of the case, Applicant/or customers can claim adjustment/refund of the excess GST amount paid as (18% less 12%) or (18% less 5%) or (18% less Nil), as the case may be, on such charges?”
RULING:
No. The Applicant/or customers cannot claim adjustment/refund of the GST amount paid as there cannot be any excess GST) paid in respect of the SAC 99799 which attracts the GST rate of 18% (CGST 9% + SGST 9%).
QUESTION-5
“In case differential prices are charged for sale/transfer of different properties/units in a real estate project due to various commercial factors such a location of apartment etc., whether GST can be charged on whole price at the similar rate i.e.12% (in case of sale before issuance of CC/OC)/5% % (in case of sale before issuance of CC/OC under new projects which commence on or after 01.04.2019)/Nil % (in case of sale after issuance of CC/OC)?”
RULING:
No. The Preferential Location Service is a separate service than Construction Service. Therefore for determining the Value of the same, the Paragraph-2 ibid to the Notification 11/2017-CT(R) dated 28.06.2017 which is applicable exclusively to the Construction Service, shall not be applicable.

The Appellate Authority for Advance Ruling hold that Input Tax credit against the GST paid on purchase and fabrication of the motor vehicle used for carrying cash and bullion is available to the appellant.

Set aside the Advance Ruling No. GST-ARA-95/2019-20/B-85 dated 02.11.2021, passed by MAAR, and hold that the impugned services of the renting out of immovable properties provided by the Appellant to the Social Justice Department of the Government of Maharashtra will be exempt from the levy of GST in terms of Sl. No. 3 of the Notification No. 12/2017-C.T (Rate) dated 28.06.2017, and accordingly, the TDS provisions made under section 51 of the CGST Act, 2017, will not be applicable therein. Thus, the Appeal filed by the Appellant is allowed.

Set aside the Advance Ruling No. GST-ARA-96/2019-20/B-86 dated 02.11.2021, passed by MAAR, and hold that the impugned services of the renting out of immovable properties provided by the Appellant to the Social Justice Department of the Government of Maharashtra will be exempt from the levy of GST in terms of Sl. No. 3 of the Notification No. 12/2017-C.T (Rate) dated 28.06.2017, and accordingly, the TDS provisions made under section 51 of the CGST Act, 2017, will not be applicable therein. Thus, the Appeal filed by the Appellant is allowed.

Set aside the Advance Ruling No. GST-ARA-94/2019-20/B-84 dated 02.11.2021, passed by MAAR, and hold that the impugned services of the renting out of immovable properties provided by the Appellant to the Social Justice Department of the Government of Maharashtra will be exempt form the levy of GST in terms of Sl. No. 3 of the Notification No. 12/2017-C.T (Rate) dated 28.06.2017, and accordingly, the TDS provisions made under section 51 of the CGST Act, 2017, will not be applicable therein. Thus, the Appeal filed by the Appellant is allowed.

Set aside the MAAR order No. GST-ARA-67/2019-20/B-57 dated 09.09.2021, passed by the Maharashtra Advance Ruling Authority, and hold that STP treated water will be eligible for exemption in terms of entry at Sl. No. 99 of the Exemption Notification No. 02/2017-C.T.(Rate) dated 28.06.2021. Thus, the Appeal filed by the Appellant is allowed.Set aside the MAAR order No. GST-ARA-67/2019-20/B-57 dated 09.09.2021, passed by the Maharashtra Advance Ruling Authority, and hold that STP treated water will be eligible for exemption in terms of entry at Sl. No. 99 of the Exemption Notification No. 02/2017-C.T.(Rate) dated 28.06.2021. Thus, the Appeal filed by the Appellant is allowed.

Set aside the MAAR order No. GST-ARA-65/2020-21/B-35 dated 27.07.2021, passed by the Maharashtra Advance Ruling Authority, and hold that Tertiary Treated Water (TTW) will be eligible for exemption in terms of entry at Sl. No. 99 of the Exemption Notification No. 02/2017-C.T.(Rate) dated 28.06.2021. Thus, the Appeal filed by the Appellant is allowed.

Advance Ruling Pronounced by AAR upheld. Appeal Dismissed.

Advance Ruling Pronounced by AAR upheld. Appeal Dismissed.

1. The supply envisaged in the agreement entered with AMSL is a composite supply with 'Provision of Accommodation SAC-9963' as Principal Supply.
2. The exemption at Sl.No.14 of Notification No.12/2017 -CT(rate) dated 28.06.2017 is applicable to the case in hand.