Q. whether GST is applicable on Common Area Electricity i.e. CAE

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answered May 6 By CA PRAVEEN SHARMA 9871530610, CA, LL.B, DELHI

while the supply of electricity is exempt from GST, the common area electricity charges collected as part of the maintenance charges by RWAs or commercial complex management could attract GST if the total monthly contribution from a member exceeds Rs. 7,500. The GST, if applicable, would be levied on the entire amount of maintenance charges, not just on the electricity component.

Regards, CA. Praveen Sharma

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