M/s. Indiana Engineering Works (Bombay) Pvt. Ltd

a)  Whether Electricity charges and Water charges paid by the Applicant as per  meter reading and collected from the recipients at actual on reimbursement basis  are liable to GST?

b)  In the above scenario, whether the Appellant acts as a Pure Agent?

c)  Is the Applicant liable to add value of Electricity and Water charges to the monthly License Fee if as per terms of the contract tenant user is paying for such utility services directly to the Service Provider i.e. Electricity Power Distributor/BMC, as the case may be, even though Electric and Water meters continue to remain in the name of the Applicant?