AAR rejects advance ruling application filed by non-supplier 

In re Tasty Thrills LLP (GST AAR Gujarat) Introduction: In a recent ruling by the Authority for Advance Ruling (AAR) in Gujarat, an application filed by Tasty Thrills LLP regarding the GST liability of electricity charges has been rejected. The applicant, operating a restaurant under the “RP Pizzeria” brand, sought clarification on the GST applicability of electricity charges imposed by the sub-lessor. Background: Tasty Thrills LLP, located in Ahmedabad, Gujarat, operates a restaurant under a sub-lease agreement with Hardcastle Restaurants Pvt. Ltd., a Quick Service Restaurant oper...