TaxTMI 
TaxTMI 
2025 (3) TMI 160
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.... 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 except for certain provisions. Therefore, unless ....
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....ons 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 value, which is the price actually paid or payable for the said supp....
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....ods 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 of the premises to the sub-lessee. The applicant being the owner of the licensed premises receives the electricity bills in its ....
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....ectricity 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 relevant entries under the above referred Notification have been reproduced below: SI.No. Chapter, Section or Heading Description of Goods ....
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....greed 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. Any additional electrical points/fittings is allowable to fix at sub lessee's own cost. (as per point 7.3 of the agreement) * The sub lessee shall bear the actual cost of consumption of electricity and ....
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....l 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. Tax @ 18% [Central Tax @ 9% + State Tax @ 9%] has also been charged on the entire amount. Any amount collected on account of consumption of electricity has not been shown separately in the said invoice. We are therefore of the view that ele....