The AAR, Kerala, in the matter of M/s Choice Foundation [Advance Ruling No. KER/10/2023 dated March 10, 2023] ruled that the supply of services to the assessee to its joint venture would attract GST as per Notification No. 11/2017 Central Tax (Rate) dated June 28, 2017 (“the Service Rate Notification”) since, the assessee and the joint venture are 2 different ‘person’ for the taxation laws.