Exemption from GST - letting out on Leave and License Basis of ...

Exemption from GST granted for residential building license fee used for corporation staff housing under Leave and License Basis.

June 4, 2022

Case Laws GST AAR

Exemption from GST - letting out on Leave and License Basis of their residential building to LIC for residential purpose of their staff - Applicant is eligible for the exemption from payment of GST on the monthly license fee to be received by them on the proposed letting out on Leave and License Basis - AAR

View Source

← Previous Next →

Exemption from GST - letting out on Leave and License Basis of ...

Exemption from GST granted for residential building license fee used for corporation staff housing under Leave and License Basis.

June 4, 2022

Case Laws GST AAR

You may also like:

GST on license fee charged by the States for grant of Liquor licences to vendors

Exemption from GST - amount received for leasing residential hostel rooms - If there is a conditional exemption in GST based on end-use, the end-use has to be determined...

Renting services - Residential unit on Industrial plot - Exemption from GST - it can be justifiably inferred that the land was allotted to the owner for industrial...

Exemption from GST - selling of residential flats after date of completion certificate of commercial shops or after first occupancy in building - They have received only...

Disallowance u/s 40 (a) (iib) - payment of Gallonage Fee, Licence fee, Shop rental (Kist) and Surcharge on Sales Tax - the levy of Gallonage Fee with respect to the...

Valuation of imported goods - inclusion of licence fee in the invoice value - It can be seen that Rule 10 (1) (c) uses the words ‘as a condition of sale’. The...

GST Rates - HSN Code - Cotton seed oil cakes for use as aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed attract Nil GST - Cotton seed oil...

Levy of service tax - deemed sale - right to use component of the Trademark License Agreement - in the case of the Trademark License Agreement an exclusive license to...

Levy of GST - providing residential land on lease basis for which lease premium charged/received - Since the entry grants the exemption to a leased / rented residential...

Refund of the service tax - construction of individual/independent residential houses - the definition of a “residential complex” leaves no manner of doubt that it would...

Exemption from GST on Education services - demand of GST on affiliation fee and inspection fee - Exemption notification specifically enumerates the specific nature of...

Denial of the exemption u/s 54 - Nature of property sold - as far as shops are concerned, even where they are built on a residential plot of land (land use not being...

GST on license fee charged by the States for grant of Liquor licences to vendors - Sikkim SGST

Exemption from GST - Letting out of residential property for commercial use - Establishing the branch/office of the Lessee - The property in question has been...

The Appellate Tribunal addressed the issue of claiming deduction u/s 54F for Long-Term Capital Gains. The Tribunal found that the property in question, primarily used...

Quick Updates: