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The EMI charged on the goods supplied is an instalment for the goods transferred and is a supply of goods under clause 1(c) of Schedule II to the CGST Act and hence is liable to tax at the rate applicable to each of the goods supplied at the time of delivery of such goods.

Classification of Service — The applicant company states that the company is facility providing services such as supply of services, accommodation services provided by inns, guest house or place for lodging purposes and Rental or leasing services involving own or leased residential property. The applicant company has entered in to leave and licensee agreement with Sodexo Food Solutions India Private Limited for providing the sub lease (sub let) of scheduled premises on monthly license fee (rent) and also provided facilities. The Applicant sought Advance ruling in respect of classification of services being provided by the Applicant and by the building owner to the applicant. The Authority ruled out that the Classification of service provided by the Applicant to Sodexo is covered under SAC 997212 and are hence liable to tax at respective rates. — Dms Hospitality Private Limited, In Re… [2019] 16 TAXLOK.COM 159 (AAR-Karnataka)