Concurrent anticipatory-bail jurisdiction permits applications before either forum, while secured evidence may negate custodial interrogation in GST e...
Transfer Pricing Officer jurisdiction is transaction-specific, excluding permanent establishment determinations and requiring independent assessment o...
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Actual electricity charges separately recovered at the same amount charged by the electricity distribution company, without markup, are treated as pure-agent recoveries under clause 3.3 of Circular No. 206/18/2023-GST. Electricity supplied with premises maintenance is ordinarily ancillary to the maintenance service and forms part of a composite supply despite separate billing. The circular's deeming rule nevertheless applies to separately metered HVAC and non-HVAC consumption and proportionately allocated common-area consumption recovered at actual cost. Those recoveries are excluded from the value of the maintenance service and do not attract GST, even where the independent pure-agent test is not otherwise met.
Actual electricity charges separately recovered at the same amount charged by the electricity distribution company, without markup, are treated as pure-agent recoveries under clause 3.3 of Circular No. 206/18/2023-GST. Electricity supplied with premises maintenance is ordinarily ancillary to the maintenance service and forms part of a composite supply despite separate billing. The circular's deeming rule nevertheless applies to separately metered HVAC and non-HVAC consumption and proportionately allocated common-area consumption recovered at actual cost. Those recoveries are excluded from the value of the maintenance service and do not attract GST, even where the independent pure-agent test is not otherwise met.
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