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GST - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Scope of supply - one time premium from the lessee - The ...

GST

April 8, 2023

Scope of supply - one time premium from the lessee - The applicant wishes to allot developed units to prospective buyers on a long term lease basis for a period of 90 years. - The one time premium received by the applicant on allotment of completed commercial units/building is taxable supply in terms of section 7 of the CGST/GGST Act, 2017 - AAR

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