E-SQUARE LEISURE PVT LTD. ARA RULING (GST-ARA- 71/2018-19/B-171)

ORDER

(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)

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