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TaxReply India Pvt Ltd

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

Hon'ble Judges:

B.TIMOTHY
B.V.BORHADE
Pet. Counsel
Vaishali Kharde
Shruti Gulecha
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-76/2018-19/B-172

Citation

2018(12) TAXREPLY 611
Original Order
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ORDER

PROCEEDINGS Under section 98 of the Central Goods and Services Tax Act, Goods and Services Tax Act, 2017) 2017 and the Maharashtra 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 : - Whether GST would be applicable on interest free security deposit and notional interest if any? - In case GST is applicable what would be value of notional interest for levy of GST? 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 under the MGST Act.....

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