AAR West Bengal
For assessee
Topic
Scope, place and value of supply, zero-rating and intermediary services.
2 rulings found
AAR West Bengal
Where applicant managing facility for commercial building recovered electricity charges at actuals as per distribution company bills based on consumption without markup or profit, such recovery can be deemed to be considered as recovery in the capacity of a pure agent, and electricity charges so collected should be excluded from value of supply and no GST was leviable on these recoveries
AAR Gujarat
Compensation recovered from transporters for transit loss beyond tolerance limit stipulated in contracts, being liquidated damages for breach of contract, was not consideration for any supply; in absence of any agreement to tolerate breach, such amounts were mere compensation and not liable to GST