https://www.taxtmi.com/caselaws?id=418743 AAR Rajasthan ruled that reimbursement of electricity expenses by lessee to lessor forms part of taxable value under Section 15 of CGST Act, 2017. The electricity charges constitute incidental charges relating to composite supply of principal service of renting immovable property. Lessor did not qualify as pure agent as no clear authorization existed and expenses were collected in advance with rent through invoices. The reimbursement attracts GST at 18% rate applicable to renting/leasing of immovable property services. en-us Wed, 15 Sep 2021 00:00:00 +0530 Tue, 01 Apr 2025 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418743 AAR Rajasthan ruled that reimbursement of electricity expenses by lessee to lessor forms part of taxable value under Section 15 of CGST Act, 2017. The electricity charges constitute incidental charges relating to composite supply of principal service of renting immovable property. Lessor did not qualify as pure agent as no clear authorization existed and expenses were collected in advance with rent through invoices. The reimbursement attracts GST at 18% rate applicable to renting/leasing of immovable property services. Case-Laws GST Wed, 15 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418743