M. Srinivasan Vs Union Of India
Date: April 17, 2021
Subject Matter
Railways is bound to pay GST on the license fee collected to run vehicle parking in their premises
Summary
A conjoint reading of Section 7 as well as Schedule II unambiguously portrays that license is granting for supply and as per Schedule II, license to occupy land and renting of an immovable property are supply of services. The Southern Railways is bou…
These writ petitions were filed questioning the demand made by the Southern Railway to pay 18% of GST in respect of the license fee granted to the Private Contractors to run parking of vehicles. 2. At the first instance, this Court would like to look into the provisions of law with reference to collection of 18% GST as far as the parking areas, more specifically, in these batch of cases by the Sou…