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GST on Power Backup Charges at Residential Society - Goods and Services Tax - GSTExtract Dear experts ABC Builders has developed a built up residential society. In order to ensure regular supply of electricity to the residents, Builder has installed GENSETS via which power backup is provided. Sub meters have been installed at each house and at month end Rs. 20/unit is being recovered on each unit of electricity consumed by the residents. As per NN 02/2017-CT(Rate) , Electrical energy being a good is exempt from GST. However, certain AARs have ruled that in this case, builder is providing facility management service and not electricity supply and therefore GST is applicable at 18%. I hereby seek your valuable opinion on this issue.
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