GST leviable on reimbursement of electricity and water charges and to be included in the value of supply

Last updated: 24 December 2021

Court :
AAR, Maharashtra

Brief :
The AAR, Maharashtra in the matter of M/s. Indiana Engineering Works (Bombay) Pvt. Ltd. [Advance Ruling No. GST-ARA-120/2019-20/B-114 dated December 16, 2021] held that, GST payable on electricity charges and water charges as per meter reading and collected from the recipients on actual reimbursement basis. Further, there is no authorization, obtained to act as pure agent and to make payment to third parties, therefore the assessee cannot be considered as a pure agent.

Citation :
Advance Ruling No. GST-ARA-120/2019-20/B-114 dated December 16, 2021

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Bimal Jain

Published in GST
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GST leviable on reimbursement of electricity and water charges and to be included in the value of supply

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