Manappuram Finance Limited ., In re
Date: April 2, 2023
Subject Matter
RCM on payment made to the Government of Kerala for the change of description of land from wetland to ordinary land in revenue records
Summary
The ruling discusses the issue of whether reverse charge liability under Notification No. 13/2017 CT (Rate) is attracted on the payment made by the applicant to the Government of Kerala for the change of description of land from wetland to ordinary l…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. M/s Manappuram Finance Limited (hereinafter referred to as the applicant) is a Non-Banking Financial Company registered under GST. 2. At the outset, it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act} and the Kerala State Goods and Services Tax Act, 2017 (hereinaf…