Sir, Electrical Energy is exempted goods vide NN. 2/2017 CTR, dated: 27/06/2017, sl.no. 104.
Based on the above info, since both the companies ie. Company A and Company B are under common floor/area, Company A is sharing the electricity to company B without any sub-meter ( due to certain reasons) . For using such electricity, Company A would like to raise the invoice to Company B for sharing of the electricity. Any GST the implications ?
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Sharing of electricity charges.
Replies (4)
If it's on the basis of actual value (No profit) then it's Exempted.
Note ; For more precise reply on same kindly eloborate your query.
Note ; For more precise reply on same kindly eloborate your query.
Since there is no tax liability under GST Act
Thank you so much sir.
DEAR LAXMI KANT
YES ELECTRICITY IS EXEMPTED SUOPLY BY NOTIFICATION 1/2017 CT (R) (UNDER HSN.271600) & IF EXPENSES REIMBURSE IN ACTUALS & "A" COMPANY IS ACTING AS PURE AGENT COVERED UNDER PROVISION OF RULE 33 , THEN NO GST IS APPLICABLE.
YES ANYTHING ADDITIONAL CHARGED IN CASE WILL ATTRACT GST.
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