GST Council may clarify electricity supply to tenants by malls exempt from GST

The GST Council is likely to clarify that supply of electricity by real estate companies, malls and airport operators to their lessees (occupants), even if billed separately, is exempt from GST as it forms a part of composite supply of renting the immovable property.

The clarification is likely to be discussed in the council meeting as doubts were being raised by the industry on the applicability of GST on the inward supply of electricity by real estate companies.