Actual electricity charges separately recovered at the same...

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.