Electricity Charges Recovered by Maintenance Provider Subject to GST; Fails Rule 33 Pure Agent Criteria.

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....Levy of GST - electricity charges paid to UPCL for the power consumed by residents in their residential apartments and recovered from them on actual cost basis - pure agent services - In the instant case, it is found that the applicant is using “Electricity” procured from the UPCL (Electricity supply authority) for furtherance of his interest in as much as all the infrastructure developed by them is fully dependent on the electricity (and for that matter water also) and in turn the services of MIANTENANCE & FACILITIES so offered to the Community is absolutely dependent on the electricity - the applicant does not fulfil, two criteria out of the four, as specified in explanation to Rule 33 of the CGST Rules, 2017, to be considered as a pure agent - Liable to GST - AAR....