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E-SQUARE LEISURE PVT. LTD.
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

B.TIMOTHY
B.V.BORHADE
Pet. Counsel
Pritam Mahure
Vaishali Kharde
Res. Counsel
Na

Petitioner / Applicant

E-SQUARE LEISURE PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Dec 29, 2018
Order No.

GST-ARA-71/2018-19/B-171

Citation

2018(12) TAXREPLY 605
Original Order
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ORDER

PROCEEDINGS (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act, and MGST Act”] by E-SQUARE LEISURE PVT LTD., the applicant, seeking an advance ruling in respect of the following questions : 1- Whether GST is levied on the reimbursement of expenses from the lessee by the lessor at actuals? 2- In case GST is levied what is the rate of GST applicable to said reimbursement of expenses. 2. At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision und....

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