Home Forum Goods and Services Tax - GST Month 4 2019 2019 (4) This
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SAC Code for Electricity Supply - Goods and Services Tax - GSTExtract As per Kolkata High Court decision in the case of Srijan Realty (P) Ltd., = 2019 (3) TMI 821 - CALCUTTA HIGH COURT the landlord is liable to pay service tax on electricity charges collected from tenants based on sub-meters installed. I presume this decision is hold good under GST also. If yes, what is SAC to be mentioned. I understand the Supreme Court has given finding that the electricity can be classified as a goods. Does it mean we should quote HSN not SAC.
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