TMI Blog2020 (7) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... services pertaining to renting of immovable property in the subject case. The impugned transactions are not in relation to the supply of goods or services or both undertaken or proposed to be undertaken by the applicant and therefore, the subject application cannot be admitted as per the provisions of Section 95 of the GST Act. The present application filed for advance ruling is rejected, as being non-maintainable as per the provisions of law. - GST-ARA-93/2019-20/B-31 - - - Dated:- 12-3-2020 - MS. P. VINITHA SEKHAR, AND MR. A. A. CHAHURE, MEMBER PROCEEDINGS (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vance Ruling, the expression GST Act' would mean CGST Act and MGST Act. 2. FACTS AND CONTENTION - AS PER THE APPLICANT The submissions of the applicant are as follows:- 2.1 M/s. Portescap India Pvt. Ltd., the Applicant, a SEZ Unit, situated in Maharashtra, is engaged in the manufacture of customized motors in India and exports the said goods. 2.2 Applicant procures Rental Services from Seepz, SEZ Authority, Mumbai-400096 which is a Local authority having GSTIN 27AAALS4995G. 2.3 Notification No. 18/2017 - I.T. (Rate) dated 05.07.2017 exempts services imported by a unit or a developer in the Special Economic Zone (SEZ) for authorized operations, from the whole of the Integrated Tax leviable thereon under Section 5 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of reverse charge mechanism as a service recipient for local/domestic services procured by the unit. 2.9 Notification No. 13/2017- C.T. (Rate) dated 28-06-2017 as amended by Notification No. 03/2018- C.T. (Rate) dated 25.06.2018, notifies categories of Services on which GST will be payable under reverse charge mechanism. Relevant extract is reproduced below: Sr.No. Category of supply of Services Supplier of Service Recipient of Service 5A Services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a and Services person regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per has to necessarily obtain GST registration. 2.13 Based on a conjoint reading of the aforementioned points, it is evident that a supply to SEZ will be considered as an inter-state supply and as long as the same supply is used for authorized operations of the SEZ, the same will be zero rated. 2.14. The Default List of Services approved by the Department of Commerce (F. No.D.12/192013-SEZ dated 02.01.2018 for authorized operations specifically includes Renting of Immovable Property within its ambit. Therefore, Applicant submits that there can be no liability under the aforementioned notification on the SEZ unit, since the service received by the SEZ would be considered as a zero-rated service. 2.15 Further, Notification No. 18/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Representative and Shri Nitin Khot, C.A. appeared, and requested for admission of the application. Jurisdictional Officer Ms. Lathika R. Pillai, Superintendent, CGST, Mumbai, also appeared. The case was adjourned for submission of documents with to the subject Rent Agreement. 4.2 The case was again called for hearing on 03.03.2020. Shri Jai Lokwani, Authorized Representative, appeared, made oral and written submissions. Jurisdictional Officer Shri Pravin Kumar, Superintendent, CGST, Mumbai, also appeared. We heard both the sides. 05. DISCUSSIONS AND FINDINGS 5.1 We have gone through the facts of the case, documents on record and written submissions of the applicant and oral contention of the jurisdictional officer. 5.2 In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to the supply of goods or services or both undertaken or proposed to be undertaken by the applicant and therefore, the subject application cannot be admitted as per the provisions of Section 95 of the GST Act. Hence without discussing the merits of the case, we reject the subject application as not being maintainable. 06. In view of the above discussions, we pass an order as follows: ORDER (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) NO.GST-ARA- 93/2019-20/B-31 Mumbai, dt. 12-03-2020 For reasons as discussed in the body of the order, the questions are answered thus - The present application filed for advance ruling is rejected, as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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