Electricity & Water Charges Bundled with Hotel Rent Taxable as Composite Supply: AAAR Telangana

In re Duet India Hotels (Hyderabad) Private Limited (GST AAAR Telangana) Electricity & Water charges is bundled with renting, it is taxed as part of the composite supply, regardless of separate invoicing: AAAR Telangana This ruling addresses a dispute regarding the Goods and Services Tax (GST) applicability on electricity and water charges collected by Duet India Hotels (Hyderabad) Private Limited from a lessee, The Curry House Food’s Private Limited. The lessee, operating a restaurant within the hotel, argued that these charges were reimbursements and not subject to GST, or alterna...