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- Whether GST is leviable on one-time lease premium paid on long term lease of land ?
Whether GST is leviable on one-time lease premium paid on long term lease of land ?
Issue Favourable to Tax Payer ?:- no
Held - The agreement made between the applicant, GSRTC, Hubtown and the lessee for 90 years can by no stretch of imagination be termed as a sale bu.....
Issue Favourable to Tax Payer ?:- no
Held - It may be also be argued that one-time lease premium is different and distinct from lease rent and that it is not a periodical payment, but .....
Issue Favourable to Tax Payer ?:- no
Held - If one refers to Schedule II, section 7, then, Item No. 2 styled as land and building and any lease, tenancy, or license to occupy land is a.....
- Whether courses offered by an institute as per a specified curriculum is exempted from GST ?
- Whether GST is applicable to grants / donations / aids received by Charitable Institute?
- Whether the interest component of EMI of loan advanced by the Bank is exempt from GST ?
- Whether GST is applicable on foreclosure charges on premature termination of loans ?
- Whether leasing of land for construction of property is leviable to GST ?
- Whether supplies ancillary to the transmission and distribution of electricity are exempt ?
- Whether services provided for conducting exams are eligible for GST exemption?
- Whether hostel accommodation provided by Trusts is exempted from GST ?
- Whether cheque bouncing / dishonoring charges collected from defaulting customers is leviable to GST ?
- Whether sale of land after undertaking development activities/ amenities is taxable supply under GST ?
