https://www.taxtmi.com/forum/issue?id=120900 GST treatment of electricity reimbursement in a landlord-tenant arrangement depends on the contractual allocation of liability and whether the landlord qualifies as a pure agent. Where electricity charges are recovered strictly on actual basis and separately reflected in the invoice, the reimbursement may be excluded from the value of supply and not taxed separately. If the pure agent conditions are not met, the recovery forms part of the consideration for renting of immovable property and is taxable with the rent. Electricity supplied by a distribution utility remains exempt, but landlord reimbursements do not automatically get that exemption. en-us Sat, 02 May 2026 14:43:50 +0530 Fri, 08 May 2026 01:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120900 GST treatment of electricity reimbursement in a landlord-tenant arrangement depends on the contractual allocation of liability and whether the landlord qualifies as a pure agent. Where electricity charges are recovered strictly on actual basis and separately reflected in the invoice, the reimbursement may be excluded from the value of supply and not taxed separately. If the pure agent conditions are not met, the recovery forms part of the consideration for renting of immovable property and is taxable with the rent. Electricity supplied by a distribution utility remains exempt, but landlord reimbursements do not automatically get that exemption. Discussion-Forum GST Sat, 02 May 2026 14:43:50 +0530 https://www.taxtmi.com/forum/issue?id=120900