Advance Ruling No. GUJ/GAAR/R/2023/33

In re: TASTY THRILLS LLP

Date Issued: 3 November 2023
Source: 2024 (85) G.S.T.L. 125 (A.A.R. - GST - Guj.)
Views: 10

Summary

Advance Ruling application - Maintainability of - Applicant operating a restaurant had taken a premises on sub-lease basis from Hard Castle Restaurants Pvt. Ltd - Premises housed both restaurants but had a common electricity connection - Applicant sought advance ruling on question whether when sub-lessor charges electricity based on sub-meter reading in addition to rent as per sub-lease agreement for immovable property rented to tenant, whether sub-lessor was liable to charge and pay GST on electricity charged by it - HELD : Applicant was not supplier of service and ruling sought was not for admissibility of input tax credit in respect of supply received by applicant, who is seeking to ascertain liability of his supplier, i.e., sub-lessor - Hence applicant had no locus standi in seeking advance ruling - Section 97 read with Sections 95, 98 and 103 of Central Goods and Services Tax Act, 2017 - Section 97 read with Sections 95, 98 and 103 of Gujarat Goods and Services Tax Act 2017. [paras 11 To 15]