GST leviable on reimbursement of electricity and water charges and to be included in value of supply

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

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