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GST on Lease amount payable to RIADA after getting allotment letter
Case Law Details
- Case Name
- In re Matrix Horizons Private Limited (GST AAR Jharkhand)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Jharkhand, Advance Rulings
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In re Matrix Horizons Private Limited (GST AAR Jharkhand)
The amount payable in installment to the Ranchi Industrial Development Authority (RIADA) on lease in respect of the scheduled land/ shed for a period of 30 years from the date of allotment after getting the allotment letter does not come under the category of upfront payment. Hence, it is not exempted from the GST vide serial no 41 of notification 12/2017 under heading 9927 of GST.
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING,JHARKHAND
Note: Under Section 100 of the JGST Act 2017, an appeal against this ruling ...
