GST on Land Reclassification Fees: Kerala HC Orders Fresh Ruling Due to Incomplete Findings

Manappuram Finance Limited Vs Union of India (Kerala High Court) Kerala HC Sets Aside GST Advance Ruling for Failure to Decide Whether Land Conversion Fee Is ‘Supply’; Kerala HC Remands GST Case After Advance Ruling Authority Ignored Key Section 7 Issue; Kerala HC Quashes Advance Ruling for Not Examining Taxability of Section 27A Payments; Kerala HC Says GST Authorities Must Decide Both ‘Supply’ and Exemption Issues in Land Fee Dispute. The petitioner company challenged the orders passed by the Kerala Authority for Advance Ruling and the Appellate Authority for Advance Ruling regarding...