GST on Fuel, Electricity and Water reimbursement

Dear
Can plz clarify , what is 'Facility Management Company " ????

In my apartment the Facility Management Company facilitates all services to manage the apartment like housekeeping, security, STP etc. We pay them monthly maintenance for which they charge us service charge + GST. Hope that clarifies.

Yes GST applicable on expenses reimburse by Management Co.

In term of Section 15(2)(c) : All Reimbursement of all expenses that incurred by Supplier in connection with supply of his services & charged to Receptient is Taxable in GST.

Now question arises that Few Expenses ie electricity & water , Diesel Expenses are exempted in GST ,so no GST must be applicable on the same . .... but As per Section 8 it covers under composit supply , the rate for Principal supply is applicable (18% Maintenance)



Note : Yes can generate a separate bill for exempted supply , no GST is applicable therein.

Can also refer the AAR Maharashtra which held
GST applicable on Electricity and Water Charges collected from Tenant along with Rent- (AAR – MAHARASHTRA)