Antara Purukul Senior Living Limited ., In re
Date: November 12, 2021
Subject Matter
GST applicable on electricity charges recovered on actual cost basis from residents by company providing services of residential apartments
Summary
1. The electricity charges paid to UPCL for the power consumed by residents in their residential apartments and recovered from them on actual cost basis is liable to GST. 2. The electricity charges paid to UPCL (Electricity supply authority) for the…
1. This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s Antara Purukul Senior Living Limited having its registered office at Guniyal Gaon, P.O.: Sinola, Dehradun – 248009, Uttarakhand (herein afte…