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Goods and Services Tax

GST payable on reimbursement of electricity expenses if not on actual basis

Case Law Details

Case Name
In re Harish Chand Modi (GST AAR Rajasthan)
Date of Judgement/Order
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In re Harish Chand Modi (GST AAR Rajasthan) Q. (a) Whether reimbursement of electricity expenses, on actual basis, by the lessee to lessor would form part of taxable value? Ans:- Yes. In the instant case, reimbursement of electricity expenses, on by the lessee to lessor would form part of taxable value as it is not on actual basis. (b) If the answer to above is no, whether GST is levied on the reimbursement of expenses from the lessee by the lessor at actuals? Ans:- GST is levied on the reimbursement of expenses in the instant case. (c) If answer to the above is yes, what is the rate of G...
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