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GST - Highlights / Catch Notes

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Levy of GST - incentives received under "Atma Nirbhar Gujarat ...


GST Applies to Incentives Under Atma Nirbhar Gujarat Sahay Yojna; Subsidy and Incentive Terms Not Synonymous.

December 19, 2023

Case Laws     GST     AAAR

Levy of GST - incentives received under "Atma Nirbhar Gujarat Sahay Yojna" - The argument of the appellant therefore that they had provided services only to the person who had availed loan and not to the State Government, fails - the reliance of the appellant on various dictionary meaning to argue that both the words subsidy and incentive, mean the same, is not a plausible contention. - AAAR

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