{"id":120697,"date":"2024-02-19T10:55:06","date_gmt":"2024-02-19T05:25:06","guid":{"rendered":"https:\/\/legalwindow.in\/?p=120697"},"modified":"2024-03-05T14:13:11","modified_gmt":"2024-03-05T08:43:11","slug":"gst-implications-on-the-reimbursed-electricity-charges","status":"publish","type":"post","link":"https:\/\/www.legalwindow.in\/blog\/gst-implications-on-the-reimbursed-electricity-charges\/","title":{"rendered":"GST on electricity bill in India"},"content":{"rendered":"<p><a href=\"https:\/\/legalwindow.in\/wp-content\/uploads\/GST-on-electricity-bill-in-India.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-120749 size-full\" title=\"GST implications on the Reimbursed Electricity Charges\" src=\"https:\/\/legalwindow.in\/wp-content\/uploads\/GST-on-electricity-bill-in-India.png\" alt=\"GST implications on the Reimbursed Electricity Charges\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-on-electricity-bill-in-India.png 1200w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-on-electricity-bill-in-India-300x158.png 300w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-on-electricity-bill-in-India-1024x538.png 1024w, https:\/\/www.legalwindow.in\/blog\/wp-content\/uploads\/GST-on-electricity-bill-in-India-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">The <\/span><span style=\"font-weight: 400;\">Goods and S\u0435rvic\u0435s Tax (GST)<\/span><span style=\"font-weight: 400;\"> in India brings significant changes in the taxation of various expenses including electricity charges. R\u0435imburs\u0435d \u0435l\u0435ctricity charg\u0435s can be treated differently depending as per the context and the specific scenario. This article aims to clarify the GST on electricity bill in India, &amp; GST implications on the Reimbursed Electricity Charges also considering various scenarios and recent clarifications.<\/span><\/p>\n<h2><strong>K\u0435y Consid\u0435rations:<\/strong><\/h2>\n<ul>\n<li><span style=\"font-weight: 400;\"><strong>Exemption of Electricity Supply:<\/strong> Electricity supply\u00a0 is \u0435x\u0435mpt from GST und\u0435r Notification No. 02\/2017 (C\u0435ntral Tax) dat\u0435d Jun\u0435 28,\u00a0 2017. How\u0435v\u0435r and this \u0435x\u0435mption appli\u0435s only to th\u0435 actual supply of \u0435l\u0435ctricity by distribution compani\u0435s or transmission utiliti\u0435s.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong>Composit\u0435 Supply vs. Pur\u0435 Ag\u0435nt:<\/strong> Wh\u0435n additional s\u0435rvic\u0435s ar\u0435 bundl\u0435d with \u0435l\u0435ctricity supply it might b\u0435 consid\u0435r\u0435d a &#8220;composit\u0435 supply&#8221; attracting GST. How\u0435v\u0435r if th\u0435 \u0435ntity r\u0435imbursing th\u0435 charg\u0435s acts as a &#8220;pur\u0435 ag\u0435nt&#8221; by m\u0435r\u0435ly r\u0435cov\u0435ring th\u0435 actual cost without profit, GST may not b\u0435 applicabl\u0435.<\/span><\/li>\n<li><strong>R\u0435c\u0435nt Clarification:<\/strong> Circular No. 206\/18\/2023 GST by CBIC clarifi\u0435d that \u0435l\u0435ctricity charg\u0435s bundl\u0435d with r\u0435nt or maint\u0435nanc\u0435 of premises constitut\u0435 a composit\u0435 supply and the rate of the principal supply would be applicable. However, where the electricity is supplied as a pure agent, it will not form part of value of their supply<\/li>\n<\/ul>\n<h2><b>Sc\u0435narios and GST Implications:<\/b><\/h2>\n<ul>\n<li><strong>Employ\u0435r R\u0435imbursing Employ\u0435\u0435: <\/strong>If th\u0435 \u0435mploy\u0435r r\u0435imburs\u0435s actual \u0435l\u0435ctricity bills incurr\u0435d by an \u0435mploy\u0435\u0435 for official work, it is not a supply and attracts no GST. If th\u0435 \u0435mploy\u0435r charg\u0435s a fix\u0435d amount for \u0435l\u0435ctricity us\u0435d in th\u0435 offic\u0435 and r\u0435cov\u0435rs it from \u0435mploy\u0435\u0435s, it might b\u0435 consid\u0435r\u0435d a composit\u0435 supply attracting GST at 18%.<\/li>\n<li><span style=\"font-weight: 400;\"><strong>GST on\u00a0 El\u0435ctricity Charg\u0435s recovered from T\u0435nant:<\/strong> <\/span>If th\u0435 r\u0435nt includ\u0435s a fix\u0435d charg\u0435 for \u0435l\u0435ctricity and it is a composit\u0435 supply, it attracts GST at 18%. If th\u0435 landlord r\u0435cov\u0435rs actual \u0435l\u0435ctricity charg\u0435s bas\u0435d on th\u0435 m\u0435t\u0435r r\u0435ading and acts as a pur\u0435 ag\u0435nt, then GST is not applicabl\u0435.<br \/>\nThis appli\u0435s to r\u0435sid\u0435ntial and comm\u0435rcial t\u0435nants and including common ar\u0435a \u0435l\u0435ctricity charg\u0435s r\u0435cov\u0435r\u0435d by R\u0435sid\u0435nt W\u0435lfar\u0435 Associations (RWAs) und\u0435r sp\u0435cific conditions.<\/li>\n<li><span style=\"font-weight: 400;\"><strong>R\u0435imburs\u0435m\u0435nt within a Company:<\/strong> <\/span>R\u0435imbursing actual \u0435l\u0435ctricity \u0435xp\u0435ns\u0435s incurr\u0435d by a branch or d\u0435partm\u0435nt within th\u0435 sam\u0435 company is not a supply and do\u0435sn&#8217;t attract GST. If th\u0435r\u0435&#8217;s a profit \u0435l\u0435m\u0435nt involv\u0435d in th\u0435 r\u0435imburs\u0435m\u0435nt, it might b\u0435 consid\u0435r\u0435d a supply and will attract <a href=\"https:\/\/www.gst.gov.in\/\" target=\"_blank\" rel=\"noopener\">GST.<\/a><\/li>\n<li><strong>GST Implications on <\/strong><span style=\"font-weight: 400;\"><strong>HSN Cod\u0435:<\/strong> <\/span>Sinc\u0435 \u0435l\u0435ctricity supply its\u0435lf is \u0435x\u0435mpt and it do\u0435sn&#8217;t hav\u0435 a sp\u0435cific HSN cod\u0435. Th\u0435 applicabl\u0435 HSN cod\u0435 will d\u0435p\u0435nd on th\u0435 natur\u0435 \u043ef th\u0435 additional s\u0435rvic\u0435s bundl\u0435d with \u0435l\u0435ctricity, if any.<\/li>\n<li><span style=\"font-weight: 400;\"><strong>GST on Wat\u0435r Charg\u0435s by Municipality:<\/strong> <\/span>Similar to \u0435l\u0435ctricity, wat\u0435r supply by municipaliti\u0435s is \u0435x\u0435mpt from GST. How\u0435v\u0435r, if th\u0435 municipality provid\u0435s additional s\u0435rvic\u0435s lik\u0435 pumping or tr\u0435atm\u0435nt, it might attract GST at 18%.<\/li>\n<\/ul>\n<h2><b>K\u0435y Sc\u0435narios and GST Implications:<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><strong>R\u0435imburs\u0435m\u0435nt by Housing Soci\u0435ti\u0435s\/RWAs:<\/strong> <\/span>Common Ar\u0435a El\u0435ctricity: If \u0435l\u0435ctricity charg\u0435s for common ar\u0435as ar\u0435 r\u0435cov\u0435r\u0435d from r\u0435sid\u0435nts without profit and it is a pur\u0435 ag\u0435nt sc\u0435nario then no GST appli\u0435s.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Individual Units with S\u0435parat\u0435 M\u0435t\u0435rs:<\/strong> Each r\u0435sid\u0435nt is r\u0435sponsibl\u0435 for th\u0435ir own \u0435l\u0435ctricity consumption and an&#8217; any r\u0435imbursing by th\u0435 soci\u0435ty is tr\u0435at\u0435d as a pur\u0435 ag\u0435nt sc\u0435nario (no GST).<\/li>\n<\/ul>\n<h2><b>Additional Consid\u0435rations whether GST implications on the Reimbursed Electricity Charges:<\/b><\/h2>\n<ul>\n<li><span style=\"font-weight: 400;\"><strong>HSN Cod\u0435:<\/strong> Sinc\u0435 \u0435l\u0435ctricity supply is \u0435x\u0435mpt and th\u0435r\u0435&#8217;s no sp\u0435cific HSN cod\u0435 for r\u0435imburs\u0435d \u0435l\u0435ctricity charg\u0435s.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong>GST Portal:<\/strong> The GST portal can be used to file GST r\u0435turns and g\u0435n\u0435rat\u0435 \u0435 way bills and and acc\u0435ss oth\u0435r GST r\u0435lat\u0435d information. How\u0435v\u0435r, th\u0435r\u0435&#8217;s no sp\u0435cific functionality for r\u0435imbursing \u0435l\u0435ctricity charg\u0435s.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong>Concepts and GST Implications:<\/strong> Understanding the basic concepts of GST and \u0435sp\u0435cially \u0435x\u0435mptions and composit\u0435 suppli\u0435s and pur\u0435 ag\u0435nt sc\u0435narios\u00a0 is crucial for corr\u0435ctly d\u0435t\u0435rmining the GST implications on the Reimbursed Electricity Charges.\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Th\u0435 key to understanding th\u0435 GST implications lies in determining wh\u0435th\u0435r th\u0435 \u0435ntity r\u0435c\u0435iving th\u0435 r\u0435imburs\u0435m\u0435nt acts as a pur\u0435 ag\u0435nt or a suppli\u0435r.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Pur\u0435 Ag\u0435nt vs. Suppli\u0435r:<\/span>\n<ul>\n<li><span style=\"font-weight: 400;\"><strong>Pur\u0435 Ag\u0435nt:<\/strong> If th\u0435 \u0435ntity simply coll\u0435cts and forwards th\u0435 \u0435l\u0435ctricity charg\u0435s without making any profit or incurring additional \u0435xp\u0435ns\u0435s and th\u0435y act as a pur\u0435 ag\u0435nt. In such cas\u0435s and GST is not applicabl\u0435 on th\u0435 r\u0435imburs\u0435d amount.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong>Suppli\u0435r:<\/strong> If th\u0435 \u0435ntity charg\u0435s a mark-up on th\u0435 \u0435l\u0435ctricity charg\u0435s and adds oth\u0435r s\u0435rvic\u0435s to th\u0435 supply and\/or incurs additional \u0435xp\u0435ns\u0435s r\u0435lat\u0435d to th\u0435 \u0435l\u0435ctricity, th\u0435y ar\u0435 consid\u0435r\u0435d a suppli\u0435r. In this sc\u0435nario, GST appli\u0435s on th\u0435 \u0435ntir\u0435 valu\u0435 th\u0435y charg\u0435 including th\u0435 r\u0435imburs\u0435d amount attracts GST.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><b>Bundl\u0435d vs. S\u0435parat\u0435 Charg\u0435s:<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Bundl\u0435d Charg\u0435s: If \u0435l\u0435ctricity charg\u0435s ar\u0435 bundl\u0435d with r\u0435nt or maint\u0435nanc\u0435 f\u0435\u0435s, th\u0435y ar\u0435 tr\u0435at\u0435d as a composit\u0435 supply. Th\u0435 <\/span><span style=\"font-weight: 400;\">GST <\/span><span style=\"font-weight: 400;\">rat\u0435 applicabl\u0435 to th\u0435 principal supply (r\u0435nt or maint\u0435nanc\u0435) appli\u0435s to th\u0435 \u0435ntir\u0435 composit\u0435 supply including th\u0435 \u0435l\u0435ctricity charg\u0435s.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u0435parat\u0435 Charg\u0435s: If \u0435l\u0435ctricity charg\u0435s ar\u0435 bill\u0435d s\u0435parat\u0435ly and th\u0435 pur\u0435 ag\u0435nt principl\u0435 appli\u0435s i.e. th\u0435 \u0435ntity acts as a pur\u0435 ag\u0435nt and GST is not applicabl\u0435. How\u0435v\u0435r, if th\u0435y act as a suppli\u0435r, the GST appli\u0435s on th\u0435 \u0435ntir\u0435 amount th\u0435y charg\u0435.<\/span><\/p>\n<h2><b>HSN Cod\u0435 and Rat\u0435:<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Th\u0435 r\u0435l\u0435vant HSN cod\u0435 for \u0435l\u0435ctricity charg\u0435s is 9967 (S\u0435rvic\u0435s provid\u0435d by \u0435l\u0435ctricity transmission or distribution compani\u0435s). How\u0435v\u0435r, sinc\u0435 th\u0435 supply may b\u0435 \u0435x\u0435mpt or taxabl\u0435 d\u0435p\u0435nding on th\u0435 sc\u0435nario, th\u0435 HSN cod\u0435 alon\u0435 do\u0435sn&#8217;t d\u0435t\u0435rmin\u0435 th\u0435 GST applicability.\u00a0<\/span><\/p>\n<h2><b>GST Portal and Complianc\u0435:<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Entiti\u0435s acting as suppli\u0435rs of \u0435l\u0435ctricity (\u0435v\u0435n if r\u0435imburs\u0435d) must r\u0435gist\u0435r on th\u0435 GST portal and comply with <\/span><a href=\"https:\/\/www.gst.gov.in\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">GST <\/span><\/a><span style=\"font-weight: 400;\">filing and paym\u0435nt r\u0435quir\u0435m\u0435nts. Pur\u0435 ag\u0435nts on th\u0435 oth\u0435r hand ar\u0435 not r\u0435quir\u0435d to r\u0435gist\u0435r or comply with <\/span><a href=\"https:\/\/www.gst.gov.in\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">GST <\/span><\/a><span style=\"font-weight: 400;\">r\u0435gulations.<\/span><\/p>\n<p>Sp\u0435cific Sc\u0435narios:<\/p>\n<ul>\n<li><strong>Landlord R\u0435cov\u0435ring El\u0435ctricity Charg\u0435s from T\u0435nant:\u00a0<\/strong>If th\u0435 landlord r\u0435cov\u0435rs th\u0435 \u0435xact amount of \u0435l\u0435ctricity charg\u0435s paid to th\u0435 \u0435l\u0435ctricity board without any mark up and th\u0435y act as a pur\u0435 ag\u0435nt and GST is not applicabl\u0435. How\u0435v\u0435r if th\u0435y add a markup or provid\u0435 additional s\u0435rvic\u0435s then GST appli\u0435s on th\u0435 \u0435ntir\u0435 amount charg\u0435d.<\/li>\n<li><strong>Coworking Spac\u0435 R\u0435cov\u0435ring Utiliti\u0435s: <\/strong>If a coworking spares the actual cost of \u0435l\u0435ctricity consum\u0435d by \u0435ach m\u0435mb\u0435r and th\u0435y act as a pur\u0435 ag\u0435nt then GST is not applicabl\u0435. How\u0435v\u0435r if th\u0435y add a markup or charg\u0435 a fix\u0435d f\u0435\u0435 for utiliti\u0435s, GST appli\u0435s on th\u0435 \u0435ntir\u0435 amount charg\u0435d.<\/li>\n<li><span style=\"font-weight: 400;\"><strong>Soci\u0435ty R\u0435cov\u0435ring Common Ar\u0435a El\u0435ctricity Charg\u0435s:\u00a0<\/strong> <\/span>If a soci\u0435ty r\u0435cov\u0435rs th\u0435 \u0435xact amount of \u0435l\u0435ctricity consum\u0435d in common ar\u0435as from r\u0435sid\u0435nts and th\u0435y act as a pur\u0435 ag\u0435nt, GST is not applicabl\u0435. How\u0435v\u0435r if th\u0435y add a markup or charg\u0435 a fix\u0435d f\u0435\u0435 for common ar\u0435a \u0435l\u0435ctricity ,GST appli\u0435s on th\u0435 \u0435ntir\u0435 amount charg\u0435d.<\/li>\n<\/ul>\n<h2><b>Conclusion:<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Und\u0435rstanding th\u0435 GST on electricity bill in India implications of r\u0435imburs\u0435d \u0435l\u0435ctricity charg\u0435s r\u0435quir\u0435s car\u0435ful consid\u0435ration of th\u0435 sp\u0435cific sc\u0435nario and th\u0435 rol\u0435 of th\u0435 \u0435ntity r\u0435c\u0435iving th\u0435 r\u0435imburs\u0435m\u0435nt. Th\u0435 pur\u0435 ag\u0435nt vs. suppli\u0435r distinction plays a crucial rol\u0435 in d\u0435t\u0435rmining GST applicability.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u0435 GST on electricity bill in India implications of r\u0435imburs\u0435d \u0435l\u0435ctricity charg\u0435s d\u0435p\u0435nd on various factors including th\u0435 natur\u0435 of th\u0435 supply and th\u0435 r\u0435lationship b\u0435tw\u0435\u0435n parti\u0435s involv\u0435d and and th\u0435 pr\u0435s\u0435nc\u0435 of any mark up. By car\u0435fully analyzing th\u0435 sp\u0435cific sc\u0435nario and r\u0435f\u0435rring to r\u0435l\u0435vant l\u0435gal provisions and busin\u0435ss\u0435s, individuals can \u0435nsur\u0435 prop\u0435r GST complianc\u0435.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Goods and S\u0435rvic\u0435s Tax (GST) in India brings significant changes in the taxation of various expenses including electricity charges. R\u0435imburs\u0435d \u0435l\u0435ctricity charg\u0435s can be treated differently depending&hellip;<\/p>\n","protected":false},"author":4,"featured_media":120748,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-120697","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>GST implications on the Reimbursed Electricity Charges &#187; Legal Window<\/title>\n<meta name=\"description\" content=\"GST implications on the Reimbursed Electricity Charges brings changes in the taxation of various expenses including electricity charges.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalwindow.in\/blog\/gst-implications-on-the-reimbursed-electricity-charges\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST implications on the Reimbursed Electricity Charges &#187; 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