https://www.taxtmi.com/caselaws?id=418576 AAR Uttarakhand held that electricity charges recovered from residents on actual cost basis are liable to GST as the applicant failed to qualify as pure agent under Rule 33 of CGST Rules, 2017. The services constitute a wholesome package where electricity supply is integral to maintenance services, and residents have no option to opt out. Asset Replacement Deposits collected from residents were ruled as advances toward future services, not deposits, making them liable to GST at time of collection as they constitute consideration for planned or unplanned capital outlay services. en-us Fri, 12 Nov 2021 00:00:00 +0530 Tue, 01 Apr 2025 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418576 AAR Uttarakhand held that electricity charges recovered from residents on actual cost basis are liable to GST as the applicant failed to qualify as pure agent under Rule 33 of CGST Rules, 2017. The services constitute a wholesome package where electricity supply is integral to maintenance services, and residents have no option to opt out. Asset Replacement Deposits collected from residents were ruled as advances toward future services, not deposits, making them liable to GST at time of collection as they constitute consideration for planned or unplanned capital outlay services. Case-Laws GST Fri, 12 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418576