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    <title>2019 (4) TMI 421 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA</title>
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    <description>The Authority for Advance Ruling (AAR) concluded that GST is levied on the reimbursement of expenses from the lessee by the lessor at actuals. The AAR determined that the reimbursement of expenses, including utilities like electricity and water, in conjunction with renting immovable property, constitutes a composite supply where the principal supply is the renting of immovable property. Therefore, GST would be payable at the rate applicable to the principal supply, which is the renting of immovable property.</description>
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