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Water Charges

02 June 2021

Hai...
I had a one doubt the association ( ex: appartments or villas ) is rented is commercial space as shop they collecting monthly rental charges for that shop this charge will attract GST . They are collecting some water charges for that shop my doubt is for that water charges they have to collect GST?? . Thus the water charge will attract GST??
Can anyone please help me in this..

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8 Replies

CA. Sourav Sarkar (Chartered Accountant ) (24583 Points)
Replied 02 June 2021

I think GST is not applicable on water charges

1 Like

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CA Altamush Zafar (GST Consultant) (15971 Points)
Replied 02 June 2021

GST will be charged on such water charges since it becomes part of rent.

And even if it is separately billed then also chargeable since no exemption available.

1 Like

Deepak Kumar (791 Points)
Replied 02 June 2021

Agree with Altamush zafar ji

1 Like

anil jain (Partner) (1072 Points)
Replied 03 June 2021

Notification No.2/2017-Central Tax (Rate)

Sl No.99 Chapter / Heading / Sub-heading / Tariff item -2201

water is exempted.

per my opinion separate invoice for water will get gst exempt.

If any one is with different view, pl elaborate.

CA Altamush Zafar (GST Consultant) (15971 Points)
Replied 03 June 2021

Exemption is available when water sold as goods and for that the person charging water charges must own the goods. In most cases these charges are of the nature of services being provided therefore exemption not available.