https://www.taxtmi.com/article/detailed?id=17423 GST treatment of maintenance invoices turns on the person legally liable to pay for the maintenance supply, not merely the person occupying the premises or making payment. A tenant's direct payment of charges contractually payable by the owner does not alone make the tenant the recipient or support input tax credit. Direct invoicing to a registered tenant is more supportable where a genuine tripartite arrangement makes the tenant directly liable to the developer, aligns the allotment and lease arrangements, and is consistently implemented in invoices, records and accounting practices. en-us Fri, 18 Sep 2026 07:32:36 +0530 Fri, 18 Sep 2026 07:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17423 GST treatment of maintenance invoices turns on the person legally liable to pay for the maintenance supply, not merely the person occupying the premises or making payment. A tenant's direct payment of charges contractually payable by the owner does not alone make the tenant the recipient or support input tax credit. Direct invoicing to a registered tenant is more supportable where a genuine tripartite arrangement makes the tenant directly liable to the developer, aligns the allotment and lease arrangements, and is consistently implemented in invoices, records and accounting practices. Articles Goods and Services Tax - GST Fri, 18 Sep 2026 07:32:36 +0530 https://www.taxtmi.com/article/detailed?id=17423