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GST - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Taxable Supply or not - Payment made to the Government of Kerala ...

Case Laws     GST

July 18, 2023

Taxable Supply or not - Payment made to the Government of Kerala - the activity of allowing change of nature of the unnotified land subject to conditions and on payment of prescribed fees in terms of the provisions of Section 27A of the Kerala Conservation of Paddy Land and Wetland Act 2008 as inserted by the Kerala Conservation of Paddy Land and Wetland (Amendment) Act, 2018 - It an activity undertaken by the State Government as a public authority - Liable to GST under reverse charge (RCM) - AAR

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