{"id":71215,"date":"2025-03-27T08:36:11","date_gmt":"2025-03-27T03:06:11","guid":{"rendered":""},"modified":"2025-03-27T08:36:11","modified_gmt":"2025-03-27T03:06:11","slug":"electricity-and-water-charges-by-lessor-to-lessee-form-part-of-renting-services-under-section-8-a-attracting-gst","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71215","title":{"rendered":"Electricity and Water Charges by Lessor to Lessee Form Part of Renting Services Under Section 8(a), Attracting GST"},"content":{"rendered":"<p>Electricity and Water Charges by Lessor to Lessee Form Part of Renting Services Under Section 8(a), Attracting GST<br \/>Case-Laws<br \/>GST<br \/>The AAAR determined that electricity and water charges collected by a lessor from a lessee constitute part of the principal supply of &#8220;renting of immovable property&#8221; 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&#39;s name and no authorization for payment. The exemptio<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86902\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Electricity and Water Charges by Lessor to Lessee Form Part of Renting Services Under Section 8(a), Attracting GSTCase-LawsGSTThe AAAR determined that electricity and water charges collected by a lessor from a lessee constitute part of the principal suppl<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71215","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71215","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71215"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71215\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}