Case Law Details
In re Manappuram Finance Limited (GST AAR Kerala)
No GST on fees paid to State government for change of land description
The AAR, Kerala, in the matter of Manappuram Finance Limited [Advance Ruling No. KER/13/2023 dated April 03, 2023] ruled that the payment made to state government for the change of land description does not attracts GST since, the service provided by the State government are covered is in relation to a function entrusted to Panchayat under Article 243G of the Constitution.
Facts:
M/s. Manappuram Finance Limited (“the Applicant”) is a non-banking financial company. The Applicant generates income from gold loans, money transfer business, purchase, and sale of foreign currency etc. and owns a land in Valapad village in Thrissur district which is a wetland as per the records of the village authorities.
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