Electricity and Water Charges by Lessor to Lessee Form Part of Renting Services Under Section 8(a), Attracting GST
Case-Laws
GST
The AAAR determined that electricity and water charges collected by a lessor from a lessee constitute part of the principal supply of “renting of immovable property” under Section 8(a) of the CGST Act, not a separate supply. The lessor cannot be considered a pure agent as there is no sub-meter in the lessee's name and no authorization for payment. The exemptio
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