Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
AAR ruled that reimbursement of electricity charges collected on actual basis from sub-lessees is not subject to GST. The applicant, acting as a pure agent under Rule 33(a), merely recovers the exact electricity costs charged by electricity boards/DISCOMs from sub-lessees. Evidence showed the applicant's invoices matched the original electricity bills, demonstrating a pass-through arrangement. Following recent GST clarifications, property owners and managers collecting actual electricity costs are deemed pure agents for this supply. The reimbursement amount is excluded from the value of supply, and consequently, no GST liability arises on such electricity charge recoveries.
AAR ruled that reimbursement of electricity charges collected on actual basis from sub-lessees is not subject to GST. The applicant, acting as a pure agent under Rule 33(a), merely recovers the exact electricity costs charged by electricity boards/DISCOMs from sub-lessees. Evidence showed the applicant's invoices matched the original electricity bills, demonstrating a pass-through arrangement. Following recent GST clarifications, property owners and managers collecting actual electricity costs are deemed pure agents for this supply. The reimbursement amount is excluded from the value of supply, and consequently, no GST liability arises on such electricity charge recoveries.
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