https://www.taxtmi.com/forum/issue?id=117940 Characterization of builder collected power backup charges determines GST: electrical energy is generally exempt, but charges may be taxable if treated as facility management service or as a composite supply where the builder is not a transmission/distribution utility; documentary evidence and facts are necessary to sustain a non taxable characterization. en-us Mon, 02 May 2022 14:53:58 +0530 Thu, 23 Jan 2025 15:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117940 Characterization of builder collected power backup charges determines GST: electrical energy is generally exempt, but charges may be taxable if treated as facility management service or as a composite supply where the builder is not a transmission/distribution utility; documentary evidence and facts are necessary to sustain a non taxable characterization. Discussion-Forum GST Mon, 02 May 2022 14:53:58 +0530 https://www.taxtmi.com/forum/issue?id=117940