Community Insights

Topic Publish Date

Pure Agent Under GST

Under CGST Act 2017 the agent is defined under section 2(5) of CGST Act 2017 which states that agent means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another. There is another term under GST which is known as pure agent........ Read More

 13.07.2024

ADVANCE RULING

Particulars Crux
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.