Liability of GST - landlord charges electricity or incidental ...

Case Laws GST

January 16, 2021

Liability of GST - landlord charges electricity or incidental charges in additional to rent as per Lease Agreement for immovable property rented to the tenant - Is landlord liable to pay and recover GST from tenant on electricity or incidental charges charged by it? - Held No - Since the amount is recovered on actual basis and conditions of pure agent satisfied, it would not be includible in the value of supply. - AAR

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Liability of GST - landlord charges electricity or incidental ...

Case Laws GST

January 16, 2021

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