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GST - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Levy of GST - Valuation - Electricity charges and Water charges ...

GST

December 18, 2021

Levy of GST - Valuation - Electricity charges and Water charges paid by the Applicant as per meter reading and collected from the recipients at actual on reimbursement basis - Pure agent or not - scope of supply - The reimbursed electricity and water charges charged to the licensee by issuing debit note or paid by the licensee is considered monthly License fee and total value along with fixed monthly rent is to be considered as transaction value of rent for the purpose levy of tax under GST Act. - AAR

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