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GST - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Levy of GST on the one-time lease premium - letting plots of ...

GST

June 15, 2023

Levy of GST on the one-time lease premium - letting plots of land on lease basis - long term lease - High Court has upheld the constitutional validity of levy of GST - Supreme Court agreed with the view of the High Court and refused to express any other view - However, the issue of grant of exemption after the decision of HC has not been examined and kept open for future deliberation, if required. - SC

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