GST not chargeable on premium and lease rent on plots allotted to hospitals

Ram Kamal Healthcare Pvt. Ltd Vs Union of India (Allahabad High Court) Allahabad High Court held that GST is not chargeable on premium and lease rent on plots allotted to hospital against lease granted for more than 30 years. Accordingly, communication demanding deposit of GST liable to be quashed. Facts- The present petition has been filed to quash the letter/communication dated 24.08.2018 issued by the Advisor to Yamuna Expressway Industrial Development Authority (‘YEIDA’) requiring the petitioner to deposit GST at the rate of 18% on the premium Rs. 3.80 crores charged by the YEIDA again...