Held - The Applicant is getting reimbursed exactly the same amount from the industry partners which is paid/payable to the trainees as stipend. Hence, it is imperative to analyse if the Applicant acts as pure agent as far as this transaction is concerned. Two sample agreements with the Industry partners submitted by the Applicant are analysed. T.....

Held  - In Circular No. 206/18/2023- GST dated 31st October, 2023, it has been clarified that where the Real Estate Owners, Resident Welfare Associations (RWAs), Real Estate Developers etc., charge for electricity on actual basis that is, they charge the same amount for electricity from their lessees or occupants as charged by the State Ele.....

Held - The main question to be decided is as to whether GST is applicable on electricity and water charges which are being collected at actuals by the Lessor from the Lessee. If so, what is the nature of supply and applicable rate of GST?

Duet India is the owner of the premises which was let ou.....

Held - It is important to note here that no supplies are procured by the supplier (applicant) in the instant case, as the supplier just acts as a conduit in receiving the stipend amount from the industry partner, and disbursing the same to the trainees. Further, no payment is made to any third party, as no supply is procured by the applicant and.....

Held - In the instant case, we find that the Applicant has not entered into a contractual agreement with the recipient of supply i.e. operator to act as his pure agent to incur expenditure or costs in the course of supply of services other than the service provided to the recipient of service on his own account. The Applicant does not receive any additional amount from the operator for other than the service provid.....

Held - A combined reading of the Notification No. 02/2017 dated: 28.06.2017 and rule 33 reveals that the cost of electrical energy supplied by the applicant to its members as a pure agent is not taxable at the hands of the applicant. So also by the notification cited above the electrical energy as such remains exempt from taxation and cannot be combined with others supplies being made by the applicant as a composite supply because a composite .....