Kannivadi Town Panchayat ., In re
Date: April 29, 2025
Subject Matter
No GST on leasing of rights to collect entry fees for activities related to 'Markets and Fairs'
Summary
The case involves M/s. Kannivadi Town Panchayat seeking an advance ruling regarding GST implications on their activities, specifically the leasing of rights to collect entry fees for a weekly market. The Panchayat claims that since they are a local a…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 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 are in parimateria and have the same provisions in like matters and differ from each other only on few specific provisions. Therefore, unless a mention is specific…