Suppose, You are the Office Building owner, you gave every floor on rent.
when a single Electricity bill of whole building comes, then its divided into all companies(tenants). So here, owner should charge GST on Divided Bill amount & raise tax invoice or Not. ?
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TAX CHARGE ON ELECTRICITY BILL
Replies (10)
Quick Summary
No need to raise tax invoices. Just raise Debit Note against EB bill and mention detail narration Reimbursement expenses of Electricity charges
Yes it is hold good
For electricity charges there is no need to raise invoice that's true.
A debit note is sufficient.
But many companies raise tax invoice .
A debit note is sufficient.
But many companies raise tax invoice .
What should I do as per GST law ?
Issue Tax Invoice or Debit Note, please suggest with proper Rule.
Issue Tax Invoice or Debit Note, please suggest with proper Rule.
Just Issue Debit Note without GST
Please define any circular, notification or any law which can prove this.
GST will be levied on recovery of electricity charged from. tenants in terms of Section 15 of CGST act. Electricity charges is ancillary to the main services, qualifies as composite supply. You can refer advance ruling of E-square leisure private Ltd.
Thanks to all of you
Agree with Hemal Sir...
No if it is charged on actual , Exempted under Notification 12/2017 CT (R) .
If the same is reimburse in capacity of Pure Agent , then also no GST attracts.
Note : AAR ruling is applicable only on the applicant who sought for it
If the same is reimburse in capacity of Pure Agent , then also no GST attracts.
Note : AAR ruling is applicable only on the applicant who sought for it
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