Advance Ruling— Section 98 of CGST Act— In the instant casse, the applicant is engaged in the activities of rendering services to DTH broadcasting service providers such as, Dish TV infra Private Limited. The applicant is into providing recharge services to broadcasting company subscribers for recharge of their bouquet chosen.

The applicant has sought advance ruling in respect of the following questions:

a. Whether GST would be applicable on interest free Security Deposit?

b. Whether above service is taxable under GST?

c. In case above service is Exempt from GST, how would be accountable under GST?

The issue raised in the instant application and the audit objection raised in the audit report are one and the same i.e., applicability of GST on security deposit. Thus first proviso to Section 98(2) of the CGST Act 2017 is squarely applicable to the instant case, as all the conditions therein are fulfilled.

Held that— The application is rejected as “inadmissible”, in terms of first proviso to Section 98(2) of the CGST Act 2017.