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M/S. BARBEQUE NATION HOSPITALITY LTD.
(Authority for Advance Ruling, West Bengal)

Hon'ble Judges:

SUSMITA BHATTACHA RYA
PARTHASARATHI DEY

Pet. Counsel

Vishwasai Rajendra

Res. Counsel

Petitioner / Applicant	M/S. BARBEQUE NATION HOSPITALITY LTD.
Respondent	NA
Court	AAR (Authority for Advance Ruling)
State	West Bengal
Date	Nov 29, 2019
Order No.	34/WBAAR/2019-20
Citation	2019(11) TAXREPLY 1092
Original Order
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ORDER
The Applicant has taken on lease premises on the second floor of Block C, City Centre, New Town, Rajarhat for the purpose of supplying of food from its restaurant, along with eating facility and ambience and other amenities. According to the agreement with M/s. Ganesh Realty and Mall Development Pvt Ltd (hereinafter the Licensor) the Applicant is required to pay the rent, security charges, and maintenance charges and the applicable GST. The Licensor raises separate invoices in relation to rent, maintenance charges, utility charges and electricity charges. 2. In terms of the agreement, the Applicant is required to reimburse the electricity charges for the electricity consumed at actuals. However, in addition to the electricity charges, the Licensor charges GST thereon, claiming that the Licensor is supplying electricity to the Applicant. 3. The Applicant seeks a ruling on whether it is liable to pay GST on electricity charges and whether the Licensor can collect GST from the ....