Gst on renting of immovable property

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landlord charges actual electricity charges and actual repair and maintenance expenses from tenant. does landlord is liable to charge GST on electricity and repair & maintenance expenses consider it as natural bundle.?
Replies (8)
Gst on electricity applicable?? It is exempted na
but it will be considerd as bundle services along with renting services
In gst there is concept of composite and mixed supply... In case of composite supply gst rate is applicable of main supply... In caee of mixed supplies highest gst rate of amongst that
u are ri8 @ divakar..
but I m asking whether GST would be leviable on the electricity and repair & maintenance bill reimbursement

If all the conditions of the Pure agent are satisfied then no requirement of payment of GST.

But it will always become difficult to comply these conditions.

On repair & maintenance gst is applicable... On electricity i don't think so... No gst applicable.... Give separate bill for both... And charged gst on repair & maintenance
but if you think it can be consider as composite supply then GST would be applicable on whole amount

In your case you have satisfies only one condition that is reimbursement on actual basis, however, there are many of other conditions for pure agent.


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