In Re: Dr. Dathu Rao Memorial Charitable Trust
GST
2018 (9) TMI 698 – AUTHORITY FOR ADVANCE RULING, TAMILNADU – 2018 (16) G. S. T. L. 621 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, TAMILNADU – AAR
Dated:- 30-7-2018
TN/03/AAR/2018
GST
MS. MANASA GANGOTRI KATA, AND SHRI S. VIJAYAKUMAR, MEMBER
Note: Any appeal against the advance ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated.
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nad
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ince they are coming under exempted category, as per GST provisions, are they, liable to pay GST for the materials bought and construction services availed.”
2.0 The Applicant are engaged in activities related to providing of education for mentally retarded children and their home is situated in Melmaruvathur, in a 65 acre land. Due to encroachments to their property, they have decided to construct a permanent boundary wall replacing the present barbed wire structure for the entire property, which will entail a capital expenditure of approximately Rs. 1 Crore. They have also proposed to paint their entire existing building i.e. Interior as well as Exterior Building Walls, which will entail a capital expenditure of approximately Rs. 2 Cror
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d maintenance of the premises. They also stated that they are charitable Trust for mentally disabled children and also stated that they are not making any of this supply.
4. The Advance Ruling sought is whether the Trust is liable to pay GST on receipt of Goods/Services, when the Charitable Trust is exempted under the GST Act 2017. It is made clear that the applicant does not make any of the supplies in question, but are in fact the recipients of the various supplies as stated in their application. Thus, the question is on the liability to pay tax on their purchase and not on the supply.
4.1 Section 95 (a) of CGST and TNGST Act defines 'advance ruling' as
(a) “advance ruling” means a decision provided by the Authority or the Appe
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