https://www.taxtmi.com/article/detailed?id=10147 Reimbursements of electricity and water collected by a licensor who holds utility connections and pays providers in its own name are incidental to the taxable supply of renting immovable property. Without express authorization establishing the licensor as the occupier's pure agent, such utilities recovered at actuals are part of the consideration and must be included in the transaction value for GST. en-us Wed, 29 Dec 2021 10:52:41 +0530 Wed, 29 Dec 2021 10:52:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10147 Reimbursements of electricity and water collected by a licensor who holds utility connections and pays providers in its own name are incidental to the taxable supply of renting immovable property. Without express authorization establishing the licensor as the occupier's pure agent, such utilities recovered at actuals are part of the consideration and must be included in the transaction value for GST. Articles Goods and Services Tax - GST Wed, 29 Dec 2021 10:52:41 +0530 https://www.taxtmi.com/article/detailed?id=10147