Case Law Details
Case Name : In re Tamil Nadu Labour Welfare Board (GST AAR Tamilnadu)
Related Assessment Year :
Courts :
AAR Tamilnadu Advance Rulings
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In re Tamil Nadu Labour Welfare Board (GST AAR Tamilnadu)
1. Applicability of GST registration to Tamil Nadu Labour Welfare Board
Tamilnadu Labour Welfare Board, being a person liable to pay GST, has to get registered under GST.
2. Applicability of GST towards the rental income received by the board from Government and business entities.
The rental income received by the applicant from Government and business entities are taxable to GST
3. Applicability of Reverse Charge Mechanism for the rent on immovable properties received by the board from Government and business entities.
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