Deemed pure Agent Service (vs) composite Supply of Rent & electricity

I have a doubt regarding the GST valuation for electricity charges recovered by a Mall from its tenants. ⚡ ​The 'Deemed Pure Agent' Case: The provision suggests that if electricity is collected on an actual basis (even if the bill is in the Mall’s name), it is 'Deemed as a Pure Agent' and shall not form part of the value. ✅ ​The 'Composite Supply' Case: However, in Question for a shopping mall providing electricity as part of a composite supply (renting space), the answer is marked as Taxable, stating it is included in the value of rent—even if billed separately. ⚠️ ​My Specific Questions: ❓ ​How do we distinguish between a 'Deemed Pure Agent' recovery and a 'Composite Supply' in a real-world exam scenario? 📖 ​If a Mall recovers electricity charges on an actual basis but under a Rental Agreement, which rule takes precedence? 💡

Yogesh S

CA Final

★ 125

25-Mar-26 12:55

188