(Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
NO.GST-ARA- 71/2018-19/B-171, Mumbai, dt. 29/12/2018
For reasons as discussed in the body of the order, the questions are answered thus –
Question : Whether GST is levied on the reimbursement of expenses from the lessee by the lessor at actuals?
Answer :- Answered is in affirmative.
Question : In case GST is levied, what is the rate of GST applicable to said reimbursement of expenses ?
Answer : As the reimbursement of the expenses constitute composite supply GST would be payable at a rate as applicable to the principal supply.
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GST ARA ORDER – E-SQUARE LEISURE PVT LTD(1)
GST ARA ORDER – E-SQUARE LEISURE PVT LTD_0