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2021 (1) TMI 1255 - AAAR - GSTValuation of supply of services - act of recovering electricity expenses by the appellant - Pure Agent Services or not - Whether reimbursement of electricity expenses, by the lessee to lesser (appellant) would form part of taxable value? - HELD THAT:- In the instant case, reimbursement of electricity expenses had not been made on actual basis, by the lessee to lesser as it had been collected in advance with rent and further adjusted by raising the invoice/bill/memo/document by the lessor. Further, the appellant has failed to establish themselves as a pure agent. Therefore, in the instant case, the so called reimbursement of electricity expenses would form part of taxable value in term of clause (c) subsection (2) of section 15 of the CGST Act, 2017 - appellant is not working as pure agent. The appellant has stressed upon Ruling given by the Authority for Advance Ruling Gujarat in the case of IN RE: M/S. GUJARAT NARMADA VALLEY FERTILIZERS & CHEMICALS LTD., [2021 (1) TMI 596 - AUTHORITY FOR ADVANCE RULING, GUJARAT] - In this regard, it is opined that these orders have not been passed by the higher forum than the present one; therefore, the same are not being considered. Appeal disposed off.
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