Indiana Engineering Works (Bombay) Pvt. Ltd ., In re
Date: December 16, 2021
Subject Matter
Electricity and Water charges collected from the tenant at actual on reimbursement basis are liable to GST
Summary
Whether 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 and whether the Appellant acts as a Pure Agent? We find that, without the pr…
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively ] by M/s. Indiana Engineering Works (Bombay) Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following questions. a) Whether Electrici…