Case Law Details
Case Name : In re Ranchi Smart City Corporation Limited (GST AAR Jharkhand)
Related Assessment Year :
Courts :
AAR Jharkhand Advance Rulings
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In re Ranchi Smart City Corporation Limited (GST AAR Jharkhand)
Q.1: Applicability of GST on transfer of leasehold land which includes other services such as Electricity Line, Water Line, Drainage Line, Road, Sewerage Line etc. like in case of plotted development.,
Ans: As discussed in forging paras, the leasing of property by RSCCL, if covered under the provisions of Notification No. 12/2017-Central Tax (R) dated 28.06.2017, is exempted from the tax. In other cases, the leasing of property by RSCCL is taxable supply of service.
Q.2: Applicability of GST on transfer of ownership of Freehold...
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