Question ID :
HSN / SAC
As per Kolkata High Court decision in the case of Srijan Realty (P) Ltd., the landlord is liable to pay service tax on electricity charges collected from tenants based on sub-meters installed. I presume this decision is hold good under GST also.
If yes, what is SAC to be mentioned. I understand the Supreme Court has given finding that the electricity can be classified as a goods. Does it mean we should quote HSN not SAC.
Apr 4 2019 12:00AM