Enzyme Business Center ., In re
Date: November 15, 2023
Subject Matter
GST leviable on damages received for early termination of sub-lease agreements
Summary
The ruling involves a situation where the applicant received damages from a client due to the early termination of a sub-lease agreement for commercial properties. The applicant argued that the damages received should not be considered as a supply un…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017 M/s. Enzyme Business Center, Plot 1546 & 1547, 19th Main Road, HSR Layout, Bengaluru-560 102 (hereinafter referred to as The applicant’), having GSTIN 29AADFE1798C2ZD have filed an application for Advance Ruling under Sectio…