Kolay Properties Ltd ., In re
Date: February 26, 2025
Subject Matter
GST is applicable on reimbursement of municipal property tax by the lessee/occupier
Summary
In this case, the applicant entered into a lease agreement with Andhra Bank to rent out a property for banking purposes. Following the amalgamation of Andhra Bank with Corporation Bank into Union Bank of India, the applicant sought clarity on whether…
FULL TEXT OF ORDER OF AUTHORITY OF 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 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifi…