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Case Law Details

Case Name : In re Tamil Nadu Labour Welfare Board (GST AAR Tamilnadu)
Appeal Number : Advance Ruling Order No. 21/ARA/2021
Date of Judgement/Order : 18/06/2021
Related Assessment Year :
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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

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