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GST - Highlights / Catch Notes

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Levy of GST - license fee granted to the Private Contractors to ...


Court Clarifies GST on License Fees for Parking Services; No Grounds for Petitioners' Claims u/s 32.

April 30, 2021

Case Laws     GST     HC

Levy of GST - license fee granted to the Private Contractors to run parking of vehicles - liability of the licensees are well enumerated with reference to Section 7 and Schedule II to the Act. As discussed above, when the liability is unambiguous and the nature of services are also falling within the scope of Section 7 r/w Schedule II, then there is no reason to consider the claim of the writ petitioners for invoking Section 32 of the Act. - HC

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