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Case Law Details

Case Name : In re Karnataka Solar Power Development Corporation Limited (GST AAR Karnataka)
Related Assessment Year :
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In re Karnataka Solar Power Development Corporation Limited (GST AAR Karnataka)

1. The amount collected by the applicant towards LAD fund forms part of value of supply of rental/leasing service and hence is taxable under forward charge mechanism.

2. The applicable SAC for the impugned activity is 997212.

3. The exemption under S1.No.3 or 3A of Please become a Premium member. If you are already a Premium member, login here to access the full content.

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