ADVANCE RULING

Particulars Crux
2025(02)LCX0354(AAAR)

Telangana

Duet India Hotels (Hyderabad) Private Limited

 GST is applicable on electricity and water charges, which are being collected at actual by the Lessor from the Lessee.
2025(02)LCX0165(AAR)

West Bengal

Mega Flex Plastics Ltd

 A lessor who subleases warehouse space and charges the sub-lessee for electricity based on actual consumption, mirroring the charges from the electricity provider, acts as a pure agent thus the electricity reimbursement is excluded from the taxable value of the supply.
2023(09)LCX0228(AAR)

Telangana

Ncc Urban One Apartment Owners Mutually Aided Co-Op Society Limited

 1. & 3. Cost of electrical energy supplied to members as a pure agent is not taxable

2. Advances received towards the supply of a service have to be reported in the GSTR-1 / GSTR-3B for the relevant tax period and the liability needs to be discharged in GSTR-3B.

4. Where turnover of a RWA exceeds Rs.20 lakhs and the amount collected for maintenance per member exceeds Rs.7500/- then the entire amount is chargeable to GST at the rate of 18%.
If the annual turnover of the RWA is greater than Rs.20 lakhs but the monthly maintenance charged per person is less than Rs. 7500/-, then such RWA need not pay tax on the amounts so collected.
2021(12)LCX0061(AAR)

Maharashtra

Indiana Engineering Works (Bombay) Pvt. Ltd.

 Electricity charges and water charges paid by the applicant as per meter reading and collected from the recipients at actual on reimbursement basis are liable to GST.
 
2018(12)LCX0133(AAR)

Maharashtra

E-Square Leisure Pvt Ltd

 As the reimbursement of the expenses constitute composite supply where Principal supply or main supply is renting of immovable property thus GST would be payable.