Smitha Ba 26 July 2019
An association has given a premises for rent. it collects rent and electricity charges separately. That is separate invoices are raised for rental services and electricity charges.
the electricity charges are reimbursed by the tenants...
the association raises GST invoices for collection of electricity charges.
is this collection of GST on electricity charges correct?
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Kalyani (Chartered Accountant) 26 July 2019
As per the notification No. 12/2017 (Central Rates) Dt: 28th June, 2017 as per the entry no.25 – ‘Transmission or distribution of electricity by an electricity transmission or distribution utility’ are taxable under GST @ ‘NIL’.