Home / 
Landlords Not Liable for GST on Electricity Fees in Lease Agreements if Acting as Pure Agents.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Liability of GST - landlord charges electricity or incidental charges in additional to rent as per Lease Agreement for immovable property rented to the tenant - Is landlord liable to pay and recover GST from tenant on electricity or incidental charges charged by it? - Held No - Since the amount is recovered on actual basis and conditions of pure agent satisfied, it would not be includible in the value of supply. - AAR....
TaxTMI
TaxTMI