https://www.taxtmi.com/forum/issue?id=114479 Hospital-supplied electricity to a canteen is taxable as an electricity distribution service (Heading 9969) and the hospital may correctly charge GST and remit it to the electricity supplier. Exemption notifications cited are inapplicable. Input tax credit on that GST may be restricted by clarifying notifications, and exemption from GST charging by the hospital is possible only if the hospital satisfies and evidences the conditions of acting as a pure agent: authorized third party payments, separate invoice disclosure, and supplies procured as an adjunct to its own services. en-us Thu, 10 Jan 2019 13:43:39 +0530 Thu, 23 Jan 2025 15:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114479 Hospital-supplied electricity to a canteen is taxable as an electricity distribution service (Heading 9969) and the hospital may correctly charge GST and remit it to the electricity supplier. Exemption notifications cited are inapplicable. Input tax credit on that GST may be restricted by clarifying notifications, and exemption from GST charging by the hospital is possible only if the hospital satisfies and evidences the conditions of acting as a pure agent: authorized third party payments, separate invoice disclosure, and supplies procured as an adjunct to its own services. Discussion-Forum GST Thu, 10 Jan 2019 13:43:39 +0530 https://www.taxtmi.com/forum/issue?id=114479