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. ?
10 Replies
Mohanraj J
(1178 Points)
Replied 17 June 2020
No need to raise tax invoices. Just raise Debit Note against EB bill and mention detail narration Reimbursement expenses of Electricity charges
sabyasachi mukherjee
(27574 Points)
Replied 17 June 2020
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 .
Account Bird
(157 Points)
Replied 17 June 2020
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.
Account Bird
(157 Points)
Replied 17 June 2020
Please define any circular, notification or any law which can prove this.
Hemal Makwana
(Designation)
(771 Points)
Replied 17 June 2020
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.
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 19 June 2020
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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