The Maharashtra Authority of Advance Ruling (AAR) held that GST payable on Electricity charges and Water charges as per meter reading and collected from the recipients was actual on reimbursement basis. The applicant, M/s. Indiana Engineering Works (Bombay) P. Ltd. has entered into a Leave and License Agreements dated 12.06.2017 with M/s. Capri Global Capital Ltd (“Licensee’), the Applicant has licensed the 4th floor of the Indiana House for use and occupation of the leased premises on an agreed license fee payable monthly with Service tax or GST.
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