Anmol Industries Limited ., In re
Date: July 29, 2024
Subject Matter
GST applicable on upfront premium paid towards granting of long term lease of thirty years, or more of industrial plots or plots for development of infrastructure for financial business by SMPK
Summary
The case involves a dispute regarding whether the services provided by the Sangrur Municipal Port Corporation (SMPK) for leasing an industrial plot for a period of thirty years qualify for tax exemption under Entry Number 41 of Notification No. 12/20…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BANGAL 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…