In re Tukaram Pundalik Borade (GST AAAR Maharashtra)
AAAR 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- Central Tax (Rate), 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.
Read AAR Order : TDS under GST applicable if services not exempt from GST
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING , MAHARASHTRA
1. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST 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 MGST Act.
2. The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “CGST Act” and “MGST Act”] by M/s. Tukaram Pundalik Borade, Silver Oak House, VinchurGovli, Madsangavi, Nasik-422001, (“hereinafter referred to as “the Appellant”) against the Advance Ruling No. GST-ARA-94/2019-20/B-84 dated 02.11.2021, pronounced by the Maharashtra Authority for Advance Ruling (hereinafter referred to as “MAAR”).
BRIEF FACTS OF THE CASE
3.1 The Appellant is unregistered, and is engaged in providing the services of renting out of immovable property, situated at Nashik, and is in the receipt of rental income.
3.2 The Appellant is one of the co-owners of the immovable property, which are jointly owned by five individuals. All the five co-owners, including the Appellant, hold proportionate share in the property vide three separate agreements. The property is let out to Social Welfare Department (“Samaj Kalyan Vibhag”), Nashik Division of Maharashtra Government.
3.3 The service is being provided from 03.06.2019 for 36 months, and the Appellant is receiving fix rent of Rs. 1,62,073/-. The details of the properties and the co-owners along with their rental income is tabulated hereinunder:
