M/s Antara Purukul Senior Living Limited

The applicant has sought advance ruling on the following questions:

1. Whether the electricity charges paid to UPCL for the power consumed by residents in their residential apartments and recovered from them on actual cost basis liable to GST?

2. Whether the electricity charges paid to UPCL (Electricity supply authority) for the power consumed towards common area and recovered from residents on actual cost basis are liable to GST?

3. Whether Asset Replacement Deposits collected from residents are liable to GST?