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The AAAR determined that electricity and water charges collected by a lessor from a lessee constitute part of the principal supply of "renting of immovable property" under Section 8(a) of the CGST Act, not a separate supply. The lessor cannot be considered a pure agent as there is no sub-meter in the lessee's name and no authorization for payment. The exemption for electricity transmission/distribution services under Notification No. 12/2017-CT(R) does not apply as the lessor is neither a Distribution nor Transmission Licensee under the Electricity Act, 2003. Consequently, GST is applicable on the entire consideration including electricity and water charges at the rate applicable to renting services.
The AAAR determined that electricity and water charges collected by a lessor from a lessee constitute part of the principal supply of "renting of immovable property" under Section 8(a) of the CGST Act, not a separate supply. The lessor cannot be considered a pure agent as there is no sub-meter in the lessee's name and no authorization for payment. The exemption for electricity transmission/distribution services under Notification No. 12/2017-CT(R) does not apply as the lessor is neither a Distribution nor Transmission Licensee under the Electricity Act, 2003. Consequently, GST is applicable on the entire consideration including electricity and water charges at the rate applicable to renting services.
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