As per agreement between us and Landlord we paid 50% stamp duty to landlord along with registration charges, so for the same reimbursement invoice to be raised by landlord
As per the Agreement between Landlord & you , the Interest of Landlord is arising to reimburse 50% Liability of stamp duty from You. The main supply of Landlord is supply services by renting & As per Section 15(2) . Reimburse of expenses incurred by supplier in connection with supply the taxable supply is Taxable.
So as it's not cover under the definition of Pure Agent , the GST will be applicable.
Note: Can also Refer the AAR Maharashtra : The theatre owner collecting electricity & water charges from tenant held to be taxable.
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