Sharing of electricity charges.

LAKSHMI KANTH (TAX CONSULTANT) (449 Points)

08 June 2020  
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 ?