GST Payable on Reimbursement of Municipal Property Tax by Lessee / Occupier: AAR [Read Order]
The authority held that the municipal property tax levied under the Kolkata Municipal Corporation Act, 1980, being a tax other than the CGST Act/ WBGST Act/ UTGST Act/ GST (Compensation to States) Act shall therefore form a part of the value of supply on which GST will be levied
In a ruling related, the West Bengal Authority For Advance Ruling Goods and Services Tax (AAR) has held that Goods and Service Tax (GST) is payable on reimbursement of municipal property tax by lessee / occupier Kolay Properties Ltd, the applicant has entered into a lease agreement with Andhra Bank, Munshi bazar Branch, Kolkata (“Lessee‟,…
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