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West Bengal AAAR Denies GST Exemption on Land Lease Premium
Case Law Details
- Case Name
- In re Anmol Industries Limited (GST AAAR West Bengal)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR West Bangal, Advance Rulings
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In re Anmol Industries Limited (GST AAAR West Bengal)
The West Bengal Appellate Authority for Advance Ruling (WBAAR) upheld a ruling denying M/s. Anmol Industries Limited an exemption on the upfront premium paid for a long-term land lease from Shyama Prasad Mookerjee Port, Kolkata (SMPK). Anmol Industries argued the premium was exempt under Entry 41 of Notification No. 12/2017-Central Tax (Rate), which covers long-term leases of industrial plots. The WBAAR, however, found that Anmol Industries did not meet the necessary conditions for the exemption.
The notification specifies that the leased p...
