Rate of tax—The applicant is engaged in the business of supplying, erecting and commissioning of elevators & escalators in building. The applicant has sought Advance Ruling on:

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’?

b. One unit is occupied by the customers and the other units are occupied by his father, brother and sister, who are all not depending upon the customer, falls under the definition of ‘Single residential unit’?

c. What are the criteria that determine that a residential unit is a ‘Single residential unit’ within the meaning of item (v)(b) of serial number 3 in the tables in the notification 11/2017-CT(Rate) dated 28.06.2017?

Held that—
In the case at hand, the applicant in their application and during the hearing and thereafter, has not furnished the details of supply mode or intended to be supplied and have further stated that they have not accepted such of contract wherein the customer owning a single piece or land consisting of dwelling units for himself and his father, sister, brother and had required supply, erection and commissioning or lifts. Advance ruling can be extended only in respect of supplies made or intend to be made by the applicant based on the facts of such supply. As the details or transaction of supply on which advance ruling is sought is not furnished the application cannot be admitted and Accordingly rejected.—Johnson Lifts Private Ltd., In Re… [2020] 23 TAXLOK.COM 023 (AAR-Tamil Nadu)