https://www.taxtmi.com/caselaws?id=403004 The ruling authority determined that the landlord is not liable to pay GST on electricity charges as they are considered independent of the rent and not includible in the value of supply under Section 15 of the CGST Act, 2017. Additionally, the landlord's collection of electricity charges from tenants based on sub-meter readings was considered as amounts recovered as a pure agent under Rule 33 of the CGST Rules, 2017. en-us Thu, 17 Sep 2020 00:00:00 +0530 Fri, 30 Jul 2021 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403004 The ruling authority determined that the landlord is not liable to pay GST on electricity charges as they are considered independent of the rent and not includible in the value of supply under Section 15 of the CGST Act, 2017. Additionally, the landlord's collection of electricity charges from tenants based on sub-meter readings was considered as amounts recovered as a pure agent under Rule 33 of the CGST Rules, 2017. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403004