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GST - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Levy of GST - pure service - the leasing of land for ...


Leasing Land for Official Residences Not "Pure Service" Under GST; Exemption Not Applicable Per 12th Schedule Entry 2.

June 21, 2019

Case Laws     GST     AAR

Levy of GST - pure service - the leasing of land for construction of building for use as PMC Commissioner’s and PMC Mayor’s residences does not fall within the scope of Entry 2 of 12th Schedule to the Constitution of India relating to “Regulation of land-use and construction of buildings”

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