TaxTMI 
TaxTMI 
2025 (3) TMI 160
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....ing, constituted under Section 99 of the West Bengal Goods and Services Tax Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed there under, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter excep....
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....ity charges on actual basis? 1.6 The aforesaid questions on which the advance ruling is sought for are found to be covered under clause (e) of sub-section (2) of section 97 of the GST Act. 1.7 The applicant states that the questions raised in the application have neither been decided by nor are pending before any authority under any provision of the GST Act. 1.8 The officer concerned from the Revenue has raised no objection to the admission of the application. 1.9 The application is, therefore, admitted. 2. Submission of the Applicant 2.1. It is submitted by the applicant that in terms of Section 15 of the Central Goods and Services Tax Act, 2017 "the value of supply of goods or services or both shall be the transaction va....
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....wn interest such goods or services so procured; and (d) receives only the actual amount incurred to procure such goods or services in addition amount received for supply he provides on his own account. 2.3 It is submitted that in the present case, an agreement has been entered between the applicant and the sub-lessee. As per the terms of the agreement, the applicant has allowed the lessee to use the premises against the payment of a monthly Lease Rent as consideration. In addition to the monthly Lease Rent, the applicant is collecting the electricity charges at actual as per the meter reading. 2.4 The applicant states that, in the present case, the agreement entered by the applicant is towards supply of services i.e. renting ....
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....lectricity on actual basis that is, they charge the same amount for electricity from their lessees or occupants as charged by the State Electricity Boards or DISCOMs from them, they will be deemed to be acting as pure agent for this supply. 2.10 The applicant further submits that even if reimbursement of electricity charges are treated as supply under section 7 of CGST Act, the said charges collected by the applicant are not liable to GST as supply of electricity is exempted from payment of GST as per Sl. No. 104 of the Notification no. 2/2017-Central Tax Rate dated 28.06.2017. 2 .11 The applicant submits that Notification No. 2/2017 - Central Tax (Rate) dated 28.06.2017 provides the list of exempted intra state supply of goods. The r....
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....rt of value of supply. 4.3 In order to analyze the issue involved in the instant case, we find it relevant to refer the clauses of the agreement: • The applicant has agreed to let out demised plot for setting up a warehouse against a monthly rent (lease rent) without any enhancement for entire lease period (as per point 3.1 of the agreement) • The sub lessee is entitled to apply separate water, gas and other essential connections for beneficial use and enjoyment of the lease land and utility bills related to those to be directly paid to the provider. (as per point 7.2 of the agreement) • Along with existing light/electrical fittings, the sub lessee shall install and maintain wiring from panel board.....
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....ep Association of Apartment Owners, the applicant inter alia raised a question whether the applicant is liable to pay CGST/SGST on collection of common area electricity charges paid by the members and the same is recovered on the actual electricity charges. This authority has observed as follows: "the applicant collects the electricity charges consumed for common area from its members on pro-rata basis. In course of hearing, the authorized representative of the applicant has furnished copy of one tax invoice in support of 'Common Area Maintenance' issued to a member. We find that the applicant has declared a consolidated amount in the said invoice under SAC 999598 where a fixed rate is levied per square feet of the area of the flat....