we are providing service by letting out constructed toilets under immovable property to a contractor on license fee basis.
in turn ,the contractor generate revenue by collecting fee from the users of convenience for the service given by him..
As per the notification 12/2017 under CGST Act, vide sl no 76, service by way of public convenience such as provision of facilities of bathroom, washrooms , , toilets is exempt from GST..
as per our understanding, in our case, the above exemption shall be applicable for the supply of service provided by the contractor I.e on collecting user fee from public but not for the supply of service of letting out immovable property for which we are receiving license fee for letting out immovable property.
the contractor filed petition in the court for exemption of GST on the license fee amount paid by him based on the exemption given in the above notification under cgst act..
the court has given order in his favor..
our query is
1. whether we need to stop raising gst invoice n claiming GST as per court order ?
if yes, whether gst department may raise objection if they find out?
CAclubindia
