Whether GST is leviable on one-time lease premium paid on long term lease of land ?
TRT-2025-1058

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.....

TRT-2025-536

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 .....

TRT-2025-240

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.....