https://www.taxtmi.com/forum/issue?id=121048 Electricity charges recovered by a lessor may be treated as part of a composite supply of renting where electricity is an incidental facility for use of the premises and no separate electricity arrangement exists with the tenant. A separate electricity agreement, separate invoicing, dedicated metering and genuine severability may support treatment as an independent supply of electrical energy, though that treatment remains contestable. Recovery at actual cost does not itself establish pure-agent status, particularly where the lessor is the recipient under the power purchase arrangement. en-us Tue, 28 Jul 2026 20:19:22 +0530 Fri, 31 Jul 2026 13:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121048 Electricity charges recovered by a lessor may be treated as part of a composite supply of renting where electricity is an incidental facility for use of the premises and no separate electricity arrangement exists with the tenant. A separate electricity agreement, separate invoicing, dedicated metering and genuine severability may support treatment as an independent supply of electrical energy, though that treatment remains contestable. Recovery at actual cost does not itself establish pure-agent status, particularly where the lessor is the recipient under the power purchase arrangement. Discussion-Forum GST Tue, 28 Jul 2026 20:19:22 +0530 https://www.taxtmi.com/forum/issue?id=121048