Infrastructure Fit-Outs Held Immovable, Taxed Under Leasing Services at 18% GST

In re TCG Urban Infrastructure Holdings Private Limited (GST AAR West Bengal) The case concerns a remanded proceeding before the GST Authority for Advance Ruling, West Bengal, following directions from the Appellate Authority dated 13.05.2025. The matter relates to classification and taxability of services provided by the applicant, a real estate development and investment entity engaged in development, construction, leasing, and sale of commercial properties, including providing fit-outs and infrastructure support on hire to tenants in properties held by Bengal Intelligent Parks Private Limit...