HSN CODE AND NATURE OF SUPPLY UNDER GST

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This discussion clarifies whether co-operative societies charging members for municipal taxes, electricity, and water bills constitute a supply under GST. The consensus is that if these charges are passed on at cost and meet the conditions of a 'pure agent', they are not considered a supply and therefore do not need to be reported in GSTR-3B.

V Ishu Hegde

V Ishu Hegde (Querist)

06 March 2023 Whether the following are supply under gst with regard to co.op socy which charges are levied by municipal authorities and electricity companies and passed on to its members being the same amt
1. Municipal Taxes
2. Electricty charges
3.Water charges
If it is a supply whether to be shown under exempt supply
IF so how is it to be shown in Gstr 3B and the HSN CODE for the same ?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

06 March 2023 In view of reimbursement of such expenses, it will fall under pure agent and will not fall under supply
No need to show it under GSTR 3b.

CA Altamush Zafar

CA Altamush Zafar (Expert)

08 March 2023 If it satisfies the conditions of pure agent services then it is outside the purview of GST. No need to show in GSTR-3B as they are not supplies by you

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