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    <title>Query Regarding GST Applicability on Electricity Charges Reimbursed by Owner</title>
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    <description>GST applicability is considered where a warehouse owner separately recovers electricity charges from a tenant through a reimbursement invoice. The cited departmental clarification treats an exact reimbursement of electricity charges as not attracting GST. The discussion does not provide a concluded position on the implications of charging GST on such a reimbursement invoice.</description>
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      <title>Query Regarding GST Applicability on Electricity Charges Reimbursed by Owner</title>
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      <description>GST applicability is considered where a warehouse owner separately recovers electricity charges from a tenant through a reimbursement invoice. The cited departmental clarification treats an exact reimbursement of electricity charges as not attracting GST. The discussion does not provide a concluded position on the implications of charging GST on such a reimbursement invoice.</description>
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