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 incidental to use of leased premises, particularly where no separate electricity agreement exists or a markup is charged. Separate contracting, billing and dedicated metering may support an independent exempt supply of electrical energy, though this remains disputed where the lessor procures electricity onward. Recovery at actual cost does not automatically qualify for pure-agent treatment, which requires satisfaction of prescribed conditions and may be difficult where the lessor is the contractual recipient. en-us Tue, 28 Jul 2026 20:19:22 +0530 Sun, 09 Aug 2026 12:24:50 +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 incidental to use of leased premises, particularly where no separate electricity agreement exists or a markup is charged. Separate contracting, billing and dedicated metering may support an independent exempt supply of electrical energy, though this remains disputed where the lessor procures electricity onward. Recovery at actual cost does not automatically qualify for pure-agent treatment, which requires satisfaction of prescribed conditions and may be difficult where the lessor is the contractual recipient. Discussion-Forum GST Tue, 28 Jul 2026 20:19:22 +0530 https://www.taxtmi.com/forum/issue?id=121048