Reimbursement of electricity expenses by lessee to lessor would form part of taxable value: AAAR

 Reimbursement of electricity expenses by lessee to lessor would form part of taxable value: AAAR

 "GST : Where there is no authorization by lessee for lessor to act as pure agent of recipient of supply when he makes payment to third party, Rule 33(i) of CGST Rules, 2017 is not satisfied and lessor fails to establish themselves as pure agent; reimbursement of electricity expenses by lessee to lessor would form part of taxable value."

[2023] 152 taxmann. com 272 (AAAR-RAJASTHAN)


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