E-Square Leisure Pvt Ltd ., In re
Date: December 29, 2018
Subject Matter
GST is leviable on the reimbursement of expenses from the lessee by the lessor at actuals
Summary
In this case applicant intends to enter into a contractual obligation/agreement of renting of immovable property that is to say ‘Theatre’, with the lessee on fixed rentals. The applicant has fixed monthly amounts towards rent, based on pe…
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 in respect of the following questions : 1. Whether GST is levied on the reimbursement of expenses from the lessee by t…