NCC Urban One Apartment Owners Mutually Aided Co-op Society Limited ., In re
Date: September 29, 2023
Subject Matter
No GST on collecting electricity charges collected by a housing society from its members and paying the same to the Electricity Department
Summary
The ruling discusses an exemption provided for electrical energy under the CGST Act 2017. Rule 33 excludes certain expenditure or costs incurred by a supplier as a pure agent of the recipient. The ruling concludes by stating that the cost of electric…
1. M/s. NCC URBAN ONE APARTMENT OWNERS MUTUALLY AIDED CO-OP SOCIETY LIMITED (NCCLIOMACS), Narsingi, Puppalaguda Main Road, Hyderabad, Rangareddy, Telangana-500089 (36AAGAN5854N1ZX) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are t…