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Gst on renting of immovable property

07 December 2017

landlord charges actual electricity charges and actual repair and maintenance expenses from tenant. does landlord is liable to charge GST on electricity and repair & maintenance expenses consider it as natural bundle.?

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8 Replies

Divakar (Student CA Final ) (11857 Points)
Replied 07 December 2017

Gst on electricity applicable?? It is exempted na

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Neha Mittal (240 Points)
Replied 07 December 2017

but it will be considerd as bundle services along with renting services

Divakar (Student CA Final ) (11857 Points)
Replied 07 December 2017

In gst there is concept of composite and mixed supply... In case of composite supply gst rate is applicable of main supply... In caee of mixed supplies highest gst rate of amongst that

Neha Mittal (240 Points)
Replied 07 December 2017

u are ri8 @ divakar..
but I m asking whether GST would be leviable on the electricity and repair & maintenance bill reimbursement

Rakesh Sarswath (Article Student-GST Specialization) (190 Points)
Replied 07 December 2017

If all the conditions of the Pure agent are satisfied then no requirement of payment of GST.

But it will always become difficult to comply these conditions.

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Divakar (Student CA Final ) (11857 Points)
Replied 07 December 2017

On repair & maintenance gst is applicable... On electricity i don't think so... No gst applicable.... Give separate bill for both... And charged gst on repair & maintenance