Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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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