TaxTMI 
TaxTMI 
Sir commercial property let out and seperate submeters are provided to tenant , but owner collects EB charges @ ₹ 12/- where as Govt charges ₹ 8/-, whether the amount of ₹ 12/- taxable or ₹ 4/- (12-8) taxable?
Electricity charges recovered from Tenant-GST
01 Jun 2021 
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Pure agent recovery of electricity charges excluded from GST if conditions met; markups attract GST.
Recovery of electricity charges based on sub meter readings may be excluded from GST where the landlord qualifies as a pure agent and reimburses actual costs, provided the payment is authorized by the tenant, separately invoiced, not procured for the landlord's own account, and no markup is charged; if any markup is added or pure agent conditions are not satisfied, the full amount recovered is includible in the taxable value and subject to GST. (AI Summary)
Recovery of electricity charges based on sub meter readings may be excluded from GST where the landlord qualifies as a pure agent and reimburses actual costs, provided the payment is authorized by the tenant, separately invoiced, not procured for the landlord's own account, and no markup is charged; if any markup is added or pure agent conditions are not satisfied, the full amount recovered is includible in the taxable value and subject to GST. (AI Summary)