Karnataka Solar Power Development Corporation Limited ., In re
Date: March 18, 2020
Subject Matter
Sub-leasing lands to Solar Power Park Developer by a Government company attracts GST
Summary
1. Whether the amount collected towards Local Area Development Fund, which is kept separately and used for development of the affected area as per the guidelines of MNRE, can be treated as not a supply as per the provisions of CGST…
1. M/s Karnataka Solar Power Development Corporation Limited, (called as the `Applicant’ hereinafter), South Block, Beeja Raja Seed Complex, II Floor, Bellary Road, Hebbal, Bengaluru – 560 024, Karnataka, having GSTIN number 29AAFCK7685P1ZF, have filed an application for Advance Ruling under Section 97 of CGST Act,2017 & KGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KG…