This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST leviable on reimbursement of electricity and water charges and to be included in value of supply
Case Law Details
- Case Name
- In re Indiana Engineering Works (Bombay) Pvt. Ltd (GST AAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Maharashtra, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
In re Indiana Engineering Works (Bombay) Pvt. Ltd (GST AAR Maharashtra)
The AAR, Maharashtra in the matter of M/s. Indiana Engineering Works (Bombay) Pvt. Ltd. [Advance Ruling No. GST-ARA-120/2019-20/B-114 dated December 16, 2021] held that, GST payable on electricity charges and water charges as per meter reading and collected from the recipients on actual reimbursement basis. Further, there is no authorization, obtained to act as pure agent and to make payment to third parties, therefore the assessee cannot be considered as a pure agent.
Facts:
M/s. Indiana Engineering Works...
Author Info
