Cost sharing arrangement

Section 32A(i)-  for the purposes of business of generation or distribution of electricity or any other form of power ;

Now allocate the costs based on the length, and everyone can claim on this. Raise a sales invoice to other three companies for the amounts and I think this cant be a problem when a manufacturer can sell scrap at his discretion. Check out with your auditor.

*** apportion costs based on relevant criteria :)

I was still thinking about your issue and how about if you 

make disclosures of related party transactions? This way you won’t need sales invoice.

so, if you want to apportion the costs, let them pay not your account,

then follow the disclosures that you paid for it, and you received it back from them. 

IF SALES INVOICE IS TO BE RAISED , THERE MAY BE IMPLICATION OF GST, TDS. ITS ACTUALLY NOT SALE, BUT IS ONLY COST SHARING ARRANGEMENT

Yes your correct. Since I sort out many issues daily, I get tired by nightfall and sometime could err. Sorry. It takes sometime for me to understand the situation like my first answer, gst is not applicable. Now you can try related party transaction if a relationship exists or try AS 1 para 14/18 and other synonymous paras which explain that disclosures are encouraged for situations which are out of the book. Have a nice weekend.

https://mca.gov.in/Ministry/pdf/AS1_16012018.pdf

https://www.caclubindia.com/forum/taxes-applicable-for-cost-sharing-agreement-580853.asp

Your query is addressed completely.