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No GST on electricity or incidental charges collected by Landlord
Case Law Details
- Case Name
- In re Gujarat Narmada Valley Fertilizers & Chemicals Ltd. Vs (GST AAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Gujarat, Advance Rulings
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In re Gujarat Narmada Valley Fertilizers & Chemicals Ltd. Vs (GST AAR Gujarat)
Question 1. When 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 GST on electricity or incidental charges charged by it?
Answer : The facts of the present case infer that the electricity charges collected by the applicant is not covered under the provisions of Sec. 15(2)(c) of the CGST Act, 2017 and as such would not be includible in the value of supply.
Question 2. Can electricity charges paid ...
