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Electricity Charges Received By Malls, Airport Operators Etc From Lessees Bundled With Renting, Forms Composite Supply: CBIC

The Central Board of Indirect Taxes and Customs (CBIC) has clarified that whenever electricity is being supplied bundled with renting of immovable property and/or maintenance of premises it forms a.

Will you have to pay GST if electricity charges are bundled with rent or maintenance fees?

Some experts say they do not see any material change from the GST standpoint post the CBIC clarification. However, in instances relating to renting of commercial spaces, if the electricity is being charged on a cost to cost basis (with adequate justification), then a position may be taken to not levy GST on such amount

Real estate cos, malls, airport operators to be taxed for supplying electricity with rent: CBIC

Real estate cos, malls, airport operators to be taxed for supplying electricity with rent: CBIC
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