{"id":76571,"date":"2026-09-08T08:42:19","date_gmt":"2026-09-08T08:42:19","guid":{"rendered":""},"modified":"2026-09-08T08:42:19","modified_gmt":"2026-09-08T08:42:19","slug":"pure-agent-electricity-recovery-excludes-actual-unmarked-up-metered-and-common-area-charges-from-the-taxable-value-of-premises-maintenance-services","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76571","title":{"rendered":"Pure-agent electricity recovery excludes actual, unmarked-up metered and common-area charges from the taxable value of premises maintenance services."},"content":{"rendered":"<p>Pure-agent electricity recovery excludes actual, unmarked-up metered and common-area charges from the taxable value of premises maintenance services.<br \/>Case-Laws<br \/>GST<br \/>Actual electricity charges separately recovered at the same amount charged by the electricity distribution company, without markup, are treated as pure-agent recoveries under clause 3.3 of Circular No. 206\/18\/2023-GST. Electricity supplied with premises maintenance is ordinarily ancillary to the maintenance service and forms part of a composite supply despite separate billing. The circular&#39;s deeming rule nevertheless applies to separately metered HVAC and non-HVAC consumption and proportionately allocated common-area consumption recovered at actual cost. Those recoveries are excluded from the value of the maintenance service and do not attract GST, even where the independent pure-agent test is not otherwise met.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=103521\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pure-agent electricity recovery excludes actual, unmarked-up metered and common-area charges from the taxable value of premises maintenance services.Case-LawsGSTActual electricity charges separately recovered at the same amount charged by the electrici&#8230;<\/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-76571","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76571","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=76571"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76571\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76571"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76571"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}