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Recipient of service cannot apply for advance ruling.

Advance Ruling — The Applicant took on lease premises for the purpose of supplying of food from its restaurant, along with eating facility and ambience and other amenities. In terms of the agreement, the Applicant required to reimburse the electricity charges for the electricity consumed at actuals. The Applicant sought a ruling on whether it is liable to pay GST on electricity charges and whether the Licensor can collect GST from the Applicant on electricity charges. The Applicant's question is related to the components of the amount that the Licensor, as supplier of the service of leasing of immovable property, is charging on it. They are not related to the supplies the Applicant makes or intends to make. Thus, Authority cannot provide a decision to the Applicant in the form of an advance ruling. — Barbeque Nation Hospitality Ltd., In Re… [2019] 18 TAXLOK.COM 084 (AAR-WB)