In re Nandini Ashram Trust (GST AAR Gujarat)
Brief facts:
Nandini Ashram Trust, 207, Sakar 5, B/h Natraj Cinema, Ashram Road, Ahmedabad, Gujarat 380 009 [for short -‘applicant’] is registered under GST and their GSTIN is 24AAATN8773B2ZL.
2. The applicant is engaged in providing a wide range of professional consulting services viz architecture, engineering (MEPF), planning, urban design, landscape, sustainability, research and art, building design, interior design, surveying, environmental sciences, project management and project economics.
3. The applicant is a registered trust under the Bombay Charitable Trust Act. They also hold 12AA certificate issued by the Income Tax Authorities. In terms of the trust deed the applicant provides accommodation to pilgrims who visit the Ambaji Temple. The applicant further states that their room rent is Rs. 1000/-per day.
4. It is the applicant’s averment that in terms of notification No. 9/2017-Integrated Tax (Rate), dated 28.6.2017, a registered trust holding 12AA certificate is exempt from GST. The applicant has further relied upon the GST Council meeting no. 47 held on 18.7.2022 to submit that GST tax is applicable to hotel guest house and Sarai whether the rent of room is Rs. 1000/- (sic). Thereafter on 4.8.2022, the applicant states that on twitter it was informed that Sarais run by religious or charitable trust are exempt from GST irrespective of rent.
5. In view of the foregoing, the applicant has filed this application seeking advance ruling on the below mentioned questions viz,-
1. Whether they are liable for GST registration?
2. Whether they are liable to pay tax under GST registration.
6. During the course of personal hearing held on 23.3.2023, Shri Moin Mansuri, the authorized representative of the applicant, reiterated the submission.
Discussion and findings
7. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the GGST Act.
8. We have considered the submissions made by the Applicant in their application for advance ruling as well as the submissions made during the course of personal hearing. We have also considered the issue involved, the relevant facts & the applicant’s submission/interpretation of law in respect of question on which the advance ruling is sought.
9. At the outset, we find that the submission made by the applicant is incomprehensible, lacking in facts, and at best cryptic. We are therefore constrained to pass the ruling in terms of what is mentioned in the application filed before us.
10. Before adverting to the submissions made by the applicant, we would like to reproduce the relevant provisions for ease of reference:
[Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 ]
Exemption from CGST on specified intra-State services
In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:-
TABLE
