The renting of immovable property services (residential accommodation of underprivileged girls) by the applicant is not liable for exemption under the provisions of Entry No. (3) Of Notification No. 12/2017-CT(R) dated 28.06.2017. Thus the TDS provisions under the relevant section 51 of the GST Act are applicable in the subject case.
Levy of GST— In the instant case, applicant is seeking an advance ruling in respect of the following questions—
1. In the instant case, whether the services provided by us to Samaj Kalyan Department, State Government of Maharashtra (Social Welfare Department) for residential accommodation of underprivileged girls is exempt from GST?
2. Whether TDS provisions will be applicable in case where the supply of services is exempt?
3. As the Applicant is not registered under GST and provide services to Social Welfare Department (Soma] Kalyan Department), a Department of State Government, then whether TDS notification issued under section 51 would be applicable for deduction of TDS?
4. In case TDS is deducted, whether we would be entitled for refund of the same?
Held that— In the instant case, the supply of leasing of immovable properties by the applicant is a supply of services. There are no submissions made to show that the impugned services are supplied by the applicant by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.
Hence, in view of the above, the renting of immovable property services by the applicant is not liable for exemption under the provisions of Entry No. (3) Of Notification No. 12/2017-CT(R) dated 28.06.2017.
the impugned services supplied by the applicant are liable to tax and therefore not exempt. Thus the TDS provisions under the relevant section 51 of the GST Act are applicable in the subject case.
The last question question pertains to entitlement of refund and is not covered under Section 97 of the CGST Act, 2017 and therefore we refrain from answering this question.
The renting of immovable property services (residential accommodation of underprivileged girls) by the applicant is not liable for exemption under the provisions of Entry No. (3) Of Notification No. 12/2017-CT(R) dated 28.06.2017. Thus the TDS provisions under the relevant section 51 of the GST Act are applicable in the subject case.
Levy of GST— In the instant case, applicant is seeking an advance ruling in respect of the following questions—
1. In the instant case, whether the services provided by us to Samaj Kalyan Department, State Government of Maharashtra (Social Welfare Department) for residential accommodation of underprivileged girls is exempt from GST?
2. Whether TDS provisions will be applicable in case where the supply of services is exempt?
3. As the Applicant is not registered under GST and provide services to Social Welfare Department (Soma] Kalyan Department), a Department of State Government, then whether TDS notification issued under section 51 would be applicable for deduction of TDS?
4. In case TDS is deducted, whether we would be entitled for refund of the same?
Held that— In the instant case, the supply of leasing of immovable properties by the applicant is a supply of services. There are no submissions made to show that the impugned services are supplied by the applicant by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.
Hence, in view of the above, the renting of immovable property services by the applicant is not liable for exemption under the provisions of Entry No. (3) Of Notification No. 12/2017-CT(R) dated 28.06.2017.
the impugned services supplied by the applicant are liable to tax and therefore not exempt. Thus the TDS provisions under the relevant section 51 of the GST Act are applicable in the subject case.
The last question question pertains to entitlement of refund and is not covered under Section 97 of the CGST Act, 2017 and therefore we refrain from answering this question.