GST applicable on Common Area Electricity charges collected on actual basis by RWA

In re Close North Apartment Owner’s Association (GST AAR Haryana) Question 1. Whether GST is applicable on the Common Area Electricity charges collected, on actual basis, by the Applicant from the residents of the apartment complex, or not? Yes at the rate of 18% (SGST 9%+CGST 9%) Question 2. Whether GST is applicable on the Common Area Electricity charges collected, with a margin, by the Applicant from the residents of the apartment complex, or not? Yes Question 3. What should he the basis of allocation of Common Area Electricity Charges to the units in the apartment complex? Not Applicable...