Restoration charges paid by tenant to society on behalf of landowner -GST implication

[KSA Associates]

ABC Ltd. (A registered person) paid the restoration amount directly to the society wherein the invoice was raised on  Landlord (unregistered). ABC Ltd is going to adjust the paid amount towards monthly rent.

What is GST Implication of this Transaction. whether the restoration paid on behalf of landlord and later collected by landlord will come under other recovery?

 

AI Summary

Restoration charges and GST: tenant-paid restoration amounts augment taxable rent and attract tax liability in landlord.
Restoration charges paid by a tenant on behalf of the landlord are not a separate taxable supply by the tenant but form part of the value of renting services; any GST liability therefore arises in the hands of the landlord when the landlord's taxable status requires registration, since the tenant's payment discharges a landlord liability and augments the taxable rent.