JUDGEMENT DIGEST: MODY EDUCATION FOUNDATION’S PLEA DISMISSED FOR NON-COMPLIANCE

JUDGEMENT DIGEST: MODY EDUCATION FOUNDATION’S PLEA DISMISSED FOR NON-COMPLIANCE

RAJASTHAN APPELLATE AUTHORITY FOR ADVANCE RULING

GOODS AND SERVICES TAX

Before the Bench of

1. Sh. Pramod Kumar Singh, Member (Central Tax)

2. Sh. Ravi Jain, Member (State Tax)

Case Title: M/s Mody Education Foundation

(GST AAAR RAJASTHAN)

Appeal No. RAJ/AAAR/APP/01/2021-22

Advance Ruling No. RAJ/AAR/2021-22/02 dated 07.07.2021

ORDER NO. RAJ/AAAR/01/2021-22

Date of Judgment/Order- 27th October 2021

IMPORTANT PARAGRAPHS

Para No. 3. M/s Mody Education Foundation, NH 11, Lakshmangarh, Sikar 332311 (herein after referred as (MEF/Appellant) has filed appeal against Ruling issued by Authority for Advance Ruling Rajasthan vide order No. RAJ/AAR/2001-22/02 dated 07.07.2021. The Appellant has submitted appeal in this office in hard copy and also enclosed acknowledgement in respect of e-filing of appeal on 06.08.2021 on online common portal. Fee of CGST Rs. 10000/- and SGST Rs. 10000/- have been paid vide Challan dated 06.08.2021.

Para No. 5. Rajasthan Authority for Advance Ruling (AAR) has observed that the Service provided by appellant to students of MUST is a mixed supply under section 2(74) and not a composite supply under Section 2 (30). Further AAR has considered Room’ as a ‘Unit of Accommodation’ for exemption upto Rs.1000/- per day and passed Ruling that the applicant would not be eligible for exemption under entry no. 14 of the Notification No. 12/2017 Central Tax (Rate), dated 28.06.2017.

Para No. 7. A virtual hearing in the matter was held on 14.09.2021. Sh. Ritul Patwa, Authorized Representative of the appellant has attended hearing on 14.09.2021. They reiterated the submissions already made under grounds of appeal. During the course of the personal hearing, the members of the Appellate Authority directed the appellant to submit the additional information discussed during personal hearing in written. Appellant vide his letter dated 14.09.2021 submitted as under:

7.1 Appellant has submitted that the Day Scholars are not permitted to use the Dinning Hall for Breakfast, Lunch or Dinner. The Dining Hall is exclusively for the use of boarding students and no separate amount is charged from the students for use of Dining Hall. The cost of meals served in the dining hall is inclusive in the Boarding and Loading Charges to be charged from the Boarding Students. The Entry of Day Scholars is restricted in the Dining Hall.

7.2 For Day Scholars there is a separate Cafeteria (Canteen) in which they can optionally take snacks and F&B as per their choice. The Cafeteria (canteen) raises a GST Invoice in respect of sale of all F&B products at the applicable rates and for which the students have to make the payment immediately.

Para No. 9. Accordingly, appeal filed by appellant is disposed off in above terms.