Tag: Immovable Property

#GSTCase-71-Renting of Immovable Property-GST applicable on Electricity and Water Charges collected on actual basis from Tenant along with Rent- (AAR – MAHARASHTRA)

#GSTCase-71-Renting of Immovable Property-GST applicable on Electricity and Water Charges collected from Tenant along with Rent                                                                                                                                                 By CA Arpit Haldia   E-Square Leisure (P.) Ltd. 104 taxmann.com 121 (AAR - MAHARASHTRA)   Query Query 1: Whether GST is levied on the reimbursement of expenses from the lessee by the lessor at actual?  Query 2: In case GST is levied, what is ...

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#GSTCase-63: Property Whether Movable or Immovable-An ensuing battle for the Future

#GSTCase-63: Property Whether Movable or Immovable-An ensuing battle for the Future Cases Covered   Case/Query-1: Kailash Chandra 102 taxmann.com 216 (AAR- RAJASTHAN) Case/Query-2: Kailash Chandra, 102 taxmann.com 210 (AAR- RAJASTHAN)   Query: Query 1: Whether the activity of supply, design, installation, commissioning and testing of reverse osmosis plant supply of goods or supply of services and what shall be the rate of GST ...

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#GSTCase-52- Warehouse being constructed USING Pre-Fabricated Technology is an immovable property, and thus ITC is not admissible on inward supplies for its construction by Virtue of Section 17(5) of CGST Act, 2017

#GSTCase-52- Warehouse being constructed USING Pre-Fabricated Technology is an immovable property, and thus ITC is not admissible on inward supplies for its construction by Virtue of Section 17(5) of CGST Act, 2017   Tewari Warehousing Co. (P.) Ltd 102 taxmann.com 295 (AAR-WEST BENGAL)   1. Query: Whether Input Tax Credit is allowed for Construction of Warehouse using pre-fabricated technology?   2. Facts: Applicant is ...

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#GSTCase-33- What is an Immovable Property and why mere execution of two separate agreements for supply of goods and supply of services might not mean two different supplies

Skipper Ltd 100 taxmann.com 90 (AAR-WEST BENGAL) Query:   Whether construction and commissioning of 400 kV D/C (Quad) Jigmeling-Alipurduar line (Indian portion – NER) under transmission system for transfer of power from Mangdechhu Hydroelectric Project in Bhutan, which includes the erection of a series of transmission towers and commissioning of the transmission line, is an immovable property (hereinafter referred to as Tower Package).   ...

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Renting of Immovable Property-Unsolved riddle of Location of Supplier of Service  

There has been lack of clarity regarding what should be considered as location of supplier of service for renting of immovable property, whether to charge CGST/SGST or IGST and where to take registration in case of renting of immovable property. The article tries to analyse the issue in detail taking into consideration various issues.   Factors required for Determination of Inter State/Intra State Supply:-For a ...

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