https://www.taxtmi.com/caselaws?id=798503 Actual electricity charges recovered from unit holders at the distribution company rate, without markup, for metered HVAC, non-HVAC and apportioned common-area consumption are deemed to be recovered as a pure agent under Circular No. 206/18/2023-GST. Although electricity supplied with maintenance services ordinarily forms part of a composite supply, the circular's deeming treatment applies where recovered charges equal those charged by the electricity board or distribution company and are separately identified from common-area maintenance charges. Such recovery is excluded from the value of supply under Rule 33 of the CGST Rules, and GST is not leviable on those electricity charges. en-us Tue, 01 Sep 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798503 Actual electricity charges recovered from unit holders at the distribution company rate, without markup, for metered HVAC, non-HVAC and apportioned common-area consumption are deemed to be recovered as a pure agent under Circular No. 206/18/2023-GST. Although electricity supplied with maintenance services ordinarily forms part of a composite supply, the circular's deeming treatment applies where recovered charges equal those charged by the electricity board or distribution company and are separately identified from common-area maintenance charges. Such recovery is excluded from the value of supply under Rule 33 of the CGST Rules, and GST is not leviable on those electricity charges. Case-Laws GST Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798503