Harish Chand Modi ., In re
Date: January 17, 2022
Subject Matter
Reimbursement of electricity expenses, on actual basis, by the lessee to lessor would form part of taxable value. AAR ruling upheld.
Summary
Q. (a) Whether reimbursement of electricity expenses, on actual basis, by the lessee to lessor would form part of taxable value? Ans:- Yes. In the instant case, reimbursement of electricity expenses, on by the lessee to lessor would form…
At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and the Rajasthan GST Act, 2017 are same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central GST Act, 2017 would also mean a reference to the same provisions under Rajasthan GST Act, 2017. 2. The present appeal has…