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Electricity supply by realty firms, mall owners, airport operators to attract 18% GST

"It is clarified that whenever electricity is being supplied bundled with renting of immovable property and/or maintenance of premises, as the case may be, it forms a part of composite supply and shall be taxed accordingly," CBIC said in a clarification issued on Tuesday. ....

Saurabh Agarwal , Services Tax , Central Board , Indirect Taxes , Resident Welfare Associations , Electricity Supply , Realty Firms , Small Owners , Airport Operators ,