Classification of Service — The applicant has sought Advance Ruling on the following questions:-

1. Whether services provided by Padmavathi Hospitality & Facilities Management Services (PHFMS) to DME are classifiable as a function entrusted to a Panchayat or a Municipality under the constitution? If not then can we conclude that no exemption is available to PHFMS?

2. Whether services provided by PHFMS to DME is exempted under Sl.No.3 of Notification 12/2017 Central Tax dated 28.06.2017 read along with amendment dated 25.01.2018?

3. Whether Services provided by PHFMS to DME including institutions of Government Hospitals and colleges are liable for GST or not? If yes, what is the rate of GST applicable to these services

4. Whether services rendered by PHFMS to DME can be classified as pure services or Composite Supplies?

We find that the applicant contends that the issue pending before the Hon’ble High Court is the incorrect tender process and procedure adopted by TNMSC and the said Writ Petition filed by them has never asked for clarification of the applicability of GST on the services provided by them, but has only asked the Hon’ble High Court for interim injunction to stop the Entire tender process since the TNMSC has violated the procedure which has to be adopted by TNMSC in contrary to of the Tamilnadu Tender Transparency Rules 2000 read with Tender Transparency Act.

The decision of the Hon’ble High Court on the writ will be applicable on the GST authorities who are also the respondents in the writ. This Authority functions within the limitations prescribed under Section 97 and 98 of the GST Act 2017. In as much as the State/Center Jurisdiction authorities are respondents to the Petition before Hon’ble High Court and the subject matter revolves on the leviability of GST, we find that the application cannot be admitted as per Proviso to Section 98(2, of the CGST /TNGST ACT as the question raised is already pending in the Hon’ble Madras High Court. — Padmavathi Hospitality & Facilities Management Service, In Re.. [2020] 20 TAXLOK.COM 121 (AAR-Tamil Nadu)