Case Law Details
In re Johnson Lifts Pvt. Ltd (GST AAR Karnataka)
Whether Sl.No.3(v)(b) of Notification 11/2017-CT(Rate)-6% CGST is available, when- (a) Such building consists of more than one residential unit and falls under the definition of ‘residential complex’ But the Applicant, vide their letter dated 26.08.2021, informed this authority that they withdraw their application, filed for advance ruling. Further the applicant has to discharge fee of Rs.5,000/- each under CGST Act 2017 as well as the KGST Act 2017 as per Section 97(1), whereas the applicant has discharged the fee of Rs.5,000/- under the KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017.
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA
ORDER UNDER SECTION 98(2) OF THE CGST ACT, 2017
& UNDER SECTION 98(2) OF THE KGST ACT, 2017
M/s. Johnson Lifts Private Limited, No.40, 5th Main Road, K.S.I.D.C. Industrial Estate, Rajaji Nagar, Bengaluru – 560 010, having GSTIN 29AAACJ0838Q1Z2, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of the KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs.5,000/-only under the KGST Act.
2. The Applicant is a Private Limited Company registered under the provisions Goods and Services Tax Act, 2017 as well as Karnataka Goods and Service Tax Act, 2017 (hereinafter referred to as the CGST Act and KGST Act respectively). The Applicant is engaged in the business of supplying, erecting and commissioning of elevators and escalators in building.
3. The applicant has sought advance ruling in respect of the following questions:
Whether Sl. No. 3 (v)(b) of Notification 11/ 2017-CT(Rate)-6% CGST is available, when–
a) Such buildings consists of more than one residential unit and falls under the definition of “residential complex”
4. The Applicant, vide their e-mail dated 26.08.2021, informed this authority that they withdraw their application, filed for Advance ruling. Further the applicant has to discharge fee of Rs.5,000/- each under CGST Act 2017 as well as KGST Act 2017 as per Section 97(1), whereas the applicant has discharged the fee of Rs.5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of CGST Act 2017.
5. In view of the above, we pass the following,
RULING
The application filed by the applicant for advance ruling is hereby rejected for the reasons mentioned above.
