Metropolitan Transport Corporation ., In re
Date: June 25, 2024
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Judge(s)/Member(s): Jayapriya, A Valli
Subject Matter
Collection of increased rents for the past period is considered as "supply"
Summary
The case law involves a Government of Tamil Nadu Undertaking seeking an advance ruling on whether the collection of increased rents for the past period should be considered as "supply" under the Goods and Services Tax (GST) laws. The case p…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 1. At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act, 2017 are in parimateria and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is…