What will be the applicability of GST on charging electricity expenses from tenants?

Reply— As per Advance ruling held by AAR Maharashtra in matter of M/s. E-Square Leisure Pvt. Ltd dated 29.12.2018, GST is levied on the reimbursement of expenses from the lessee by the lessor at actuals and as the reimbursement of the expenses constitute composite supply GST would be payable at a rate as applicable to the principal supply. 

Thus, if a taxpayer is letting out an immovable property for commercial purpose, 18% GST is applicable on composite supply.