Anmol Industries Limited ., In re
Date: December 19, 2023
Subject Matter
Upfront premium paid by the applicant towards the services of leasing of the land for industrial purposes by SMPK Port is not exempted
Summary
The case pertains to the determination of whether the services of leasing an industrial plot of land at Taratala Road for a period of thirty years for setting up a commercial office complex against an upfront lease premium provided by SMPK to the app…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BENGAL 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is…