The Supplier is not registered as “electricity transmission or distribution utility” as defined under Sr No. 2 (z) of Definitions. Whether providing and supplying of electricity as per terms of agreement and getting reimbursement of the amount from tenants would be liable to GST under CGST/SGST Act and whether benefit under Notification No. 12/2017 CGST (Rate) Sr No. 25 or 09/2017 IGST (Rate) Sr No. 26 would be allowed to them.
States/UT
Order No. & Date
NO.GST-ARA- 56/2018-19/B- 114 Mumbai dated 12.09.2018
Order date
12-09-18
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Category
97(2) (b)&(e)
Year