Collection of Increased Rent for Past Periods amounts to “Supply” under GST: AAR [Read Order]

Increased rent amount submitted shall be taxable under Goods and Services Tax and shall also be treated as supply under CGST

By Varsha Chandran - On August 6, 2024 3:01 pm - 2 mins read

GST - AAR - Supply - Metropolitan Transport Corporation - Past Periods amounts - Goods and Services Tax Laws - taxscan

The applicant Metropolitan Transport Corporation [Chennai] Limited is a Government of Tamil Nadu carrying out the business of providing passenger transportation services. According to Goods and Services Tax Laws, this primary business activity of the applicant falls under the exempted category. The applicant submitted a copy of challan dated 12-02-2024 evidencing payment of application fees…

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