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GST leviable on residential land provided on lease basis
Case Law Details
- Case Name
- In re Gwalior Development Authority (GST AAR Madhya Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Madhya Pradesh, Advance Rulings
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In re Gwalior Development Authority (GST AAR Madhya Pradesh)
Q1. We are providing residential land on lease basis for which we are charging or receiving lease premium whether GST is leviable or not?
It is well accepted that in the case of ambiguity in a provision of law, the interpretation shall be liberal. However, in the case of an exemption notification, the interpretation shall be strict. In this case, the entry grants exemption to Services by way of renting of residential dwelling for use as residence. It does not refer to land whether as part of the residential dwelling or otherwise. The...
