Whether leasing of land for construction of property is leviable to GST ?
TRT-2025-520

Issue Favourable to Tax Payer ?:- no

Held - As per Schedule II (5)(a), renting of immovable property shall be treated as a supply of services and as per Schedule II (5)(b), constructio.....

TRT-2025-535

Issue Favourable to Tax Payer ?:- no

Held - In this case, the entry grants exemption to Services by way of renting of residential dwelling for use as residence. It does not refer to la.....

TRT-2025-521

Issue Favourable to Tax Payer ?:- no

Held - Under the CGST Act, what is exempted from tax is services by way of renting of residential dwelling for used as residence. Therefore, when a.....