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

Landlords Not Liable for GST on Electricity Fees in Lease Agreements if Acting as Pure Agents.

January 16, 2021

Case Laws GST AAR

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 ...

Landlords Not Liable for GST on Electricity Fees in Lease Agreements if Acting as Pure Agents.

January 16, 2021

Case Laws GST AAR

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