Case Law Details
Case Name : In re Anmol Industries Limited (GST AAR West Bengal)
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
In re Anmol Industries Limited (GST AAR West Bengal)
Introduction: The recent ruling by the Authority for Advance Ruling (AAR) in West Bengal sheds light on the GST implications of upfront lease premiums for industrial land. In the case of Anmol Industries Limited, the applicant sought clarification on the exemption under entry 41 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 for the premium paid towards leasing land for industrial purposes by Shyama Prasad Mookerjee Port, Kolkata (SMPK).
Detailed Analysis:
The applicant, a manufacturing company, entered into a leasing agreem...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
