Case Law Details
Case Name : Durga Dass Foundation Vs Estate Officer (Punjab & Haryana High Court)
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
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Durga Dass Foundation Vs Estate Officer (Punjab & Haryana High Court)
Punjab & Haryana HC has considered the constitutional validity of GST levy on ground rent/rental/Lease payments based on the following two substantial questions:
(i) Whether the tax on lease of land would be covered by Entry 49 of List II of the Constitution of India ?
(ii) Whether a lease of land is a “Service” as contemplated by Article 246-A read with Article 366 (12A) and 26A of the Constitution of India ?
Brief Facts:
In the present case, petitioner being a Public Charitable Trust is running a school in the ...
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