https://www.taxtmi.com/caselaws?id=767908 The AAAR-Telangana ruled that electricity and water charges collected by a lessor from lessee constitute part of renting services rather than separate supplies. The Authority determined the lessor cannot be treated as a pure agent since lessees have no option to avail amenities separately from rental services, no sub-meters exist in lessee names, and no authorization exists for electricity payments. The exemption for transmission/distribution services under Notification 12/2017-CT(R) was held inapplicable as the lessor lacks required licenses under the Electricity Act, 2003. The supply was classified as renting of immovable property under Section 8(a) CGST Act, with GST applicable at the principal supply rate. en-us Thu, 20 Feb 2025 00:00:00 +0530 Thu, 05 Jun 2025 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767908 The AAAR-Telangana ruled that electricity and water charges collected by a lessor from lessee constitute part of renting services rather than separate supplies. The Authority determined the lessor cannot be treated as a pure agent since lessees have no option to avail amenities separately from rental services, no sub-meters exist in lessee names, and no authorization exists for electricity payments. The exemption for transmission/distribution services under Notification 12/2017-CT(R) was held inapplicable as the lessor lacks required licenses under the Electricity Act, 2003. The supply was classified as renting of immovable property under Section 8(a) CGST Act, with GST applicable at the principal supply rate. Case-Laws GST Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767908