Case LawAdvance Ruling No. GOA/AAAR/Rectification/01 of 2019-20/2020-21/2081
Goa Tourism Development Corporation Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Goa
- Date:
- November 15, 2021
- Type:
- Advance Ruling
- Members:
- Hemant Kumar, Krishna Mishra
Subject
GST is applicable on long term lease of non-industrial plots. AAR ruling upheld.
Transition
Summary
The case involved an applicant seeking an advance ruling regarding the taxability of a one-time upfront concession fee charged for a long-term lease of property under the GST regime. The applicant believed that they were exempt from GST under a speci…
Judgement
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, GOA (Under Section 102 of the Central Goods and Services Tax Act, 2017 and the Goa Goods and Services Tax Act, 2017) Unless mention is specifically made, reference to provisions under Central Goods and Services Tax Act, 2017 would also mean as a reference to the same provisions under Goa Goods and Services Tax Act, 2017. The p…