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INDIANA ENGINEERING WORKS (BOMBAY) PVT. LTD.
(Authority for Advance Ruling, Maharashtra)

Hon'ble Judges:

RAJIV MAGOO
T. R. RAMNANI
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

INDIANA ENGINEERING WORKS (BOMBAY) PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Maharashtra

Date Dec 16, 2021
Order No.

GST-ARA-120/2019-20/B-114

Citation

2021(12) TAXREPLY 5210
Original Order
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ORDER

The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Indiana Engineering Works (Bombay) Pvt. Ltd., the applicant, seeking an advance ruling in respect of the following questions. a) Whether Electricity charges and Water charges paid by the Applicant as per meter reading and collected from the recipients at actual on reimbursement basis are liable to GST? b) In the above scenario, whether the Appellant acts as a Pure Agent? c) Is the Applicant liable to add value of Electricity and Water charges to the monthly License Fee if as per terms of the contract tenant user is paying for such utility services directly to the Service Provider i.e. Electricity Power Distributor/BMC, as the ease may be, even though Electric and Water meters continue to remain in the name of the Applicant?....

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