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GST - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Exemption form GST - upfront premium payable towards the ...

GST

January 27, 2024

Exemption form GST - upfront premium payable towards the services of leasing of the land for industrial purposes - Notification No. 12/2017 Central Tax (Rate) - The applicant argued that the lease met all conditions for exemption under a specific notification. However, WBAAR concluded that SMPK did not qualify as an entity with 20% or more government ownership, a key condition for the exemption. Therefore, the lease service was not considered exempt under the mentioned notification. - AAR

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