TaxTMI 
TaxTMI 
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.
SAC Code for Electricity Supply
04 Apr 2019 
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Classification of electricity as goods alters GST invoicing and may make landlord utility charges taxable under tariff rules.
Electricity is classified as goods under GST and SAC from the service tax regime is not relevant; invoicing must use GST tariff Chapter/Heading/Sub heading codes (example: 998631 for support services to electricity transmission and distribution). Advance Rulings can be sought for clarity but are binding on the applicant. A recent AAR applied GST to electricity and water charges collected with rent, though that decision may be contested and issues remain whether such charges amount to consideration. (AI Summary)
Electricity is classified as goods under GST and SAC from the service tax regime is not relevant; invoicing must use GST tariff Chapter/Heading/Sub heading codes (example: 998631 for support services to electricity transmission and distribution). Advance Rulings can be sought for clarity but are binding on the applicant. A recent AAR applied GST to electricity and water charges collected with rent, though that decision may be contested and issues remain whether such charges amount to consideration. (AI Summary)