AAR Chandigarh

GST on ancillary services (Transfer / Extension / Conversion fees etc.)

In re M/s Punjab Small Industries & Export Corporation Limited (AAR Chandigarh)

Whether the following ancillary services provided are exempt from GST • Transfer Fees - Fees charged for the purpose of transfer of Industrial Plot from one person to another. • Extension Fees - Fees charged for delay in the commencement' of construction and production. • Conversion Fees - Fees charged for the conversion of lease...

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