In re Manappuram Finance Ltd. (GST AAAR Kerala)
Date: September 8, 2025
Subject Matter
Fees for Wetland-to-Dryland Conversion are Subject to GST Under Reverse Charge Mechanism
Summary
The appeal is dismissed , upholding the Advance Ruling that the fee paid to the Government for converting wetland to dryland is subject to GST under the reverse charge mechanism . The Appellate Authority found the application non-admissible as it per…
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, KERALA 1. The appeal stands filed under section 100(1) of the GST Act, 2017, by M/s. Manappuram Finance Ltd, having a registered office at W-4/638A, Manappuram House, Valappad, Thrissur, bearing GSTIN 32AABCM6882E1ZK (hereinafter also referred as the appellant). The appeal stands filed against the Advance ruling Order No: KER/13/2023 dat…