AAR : Electricity/water charges ancillary to ‘Theatre renting’, does not constitute ‘reimbursements’

Apr 08,2019

Maharashtra AAR holds that GST is applicable to reimbursement of expenses (i.e. property taxes, electricity & water charges, etc.) and taxable at the rate applicable to principal supply (i.e. ‘Theatre’ renting) as applicant failed to establish themselves as ‘pure agent’; Finds that, theatre business will not be organic unless accompanied with supply of water/power and utilities such as electricity and water supply are basic amenities subject to which competent aut...


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