https://www.taxtmi.com/forum/issue?id=114829 Electricity is classified as goods under GST and SAC from the service tax regime is not relevant; invoicing must use GST tariff Chapter/Heading/Sub heading codes (example: 998631 for support services to electricity transmission and distribution). Advance Rulings can be sought for clarity but are binding on the applicant. A recent AAR applied GST to electricity and water charges collected with rent, though that decision may be contested and issues remain whether such charges amount to consideration. en-us Thu, 04 Apr 2019 14:39:20 +0530 Thu, 23 Jan 2025 15:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114829 Electricity is classified as goods under GST and SAC from the service tax regime is not relevant; invoicing must use GST tariff Chapter/Heading/Sub heading codes (example: 998631 for support services to electricity transmission and distribution). Advance Rulings can be sought for clarity but are binding on the applicant. A recent AAR applied GST to electricity and water charges collected with rent, though that decision may be contested and issues remain whether such charges amount to consideration. Discussion-Forum GST Thu, 04 Apr 2019 14:39:20 +0530 https://www.taxtmi.com/forum/issue?id=114829