20 November 2023
Dear Experts, 1 A company is carrying out its buiness on leased property. 2 It has an agreement with the lessor for this lease. 3 The lessor is charging the monhtly lease rental amount from the company. 4 Also the lessor has charged the electricity bill as recevied from the EB Dept as a separate bill. 5 The query: As per Circular No. 206/18/2023-GST a. Whether we need to pay the EB charges along with the GST @18% (If the lessor issues the separate bill for EB charges) b. Whether we need to pay the EB charges along with the GST @18% (If the lessor does not issue the separate bill for EB charges) c Also shall we need to deduct the TDS on this EB payment, since it is paid to the landlord?
CAclubindia
