2018 (11) TMI 1412 – ALLAHABAD HIGH COURT – 2019 (20) G. S. T. L. 6 (All.) – Levy of GST – premimum for leasing out of the plot allotted to the petitioner for the purposes of hospital, nursing home, diagnostic centeres etc. – The Authority for Advance Ruling, U.P. vide order dated 6.6.2018 ruled that GST is not applicable and the upfront amount on the lease as mentioned at serial no.41 of the notification no. 12 of 2017 as amended by notification no. 32 of 2017 is exempt.
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Held that:- Even though the aforesaid Advance Ruling is final and conclusive, respondent no. 3 has issued notice dated 24.8.2018 for payment of GST on the premimum for leasing out of the plot allotted to the petitioner for the purposes of hospital, nursing home, dia
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ice Tax Act, 2017 (in short of the Act). The two notifications no. 12 of 2017 and 32 of 2017 issued in exercise of powers under Section 11 (1) of the Act exempt service tax on one time upfront amount leviable in respect of service by way of granting long term (30 years or more) lease of industrial and other kind of plots. In view of the above notifications, respondent no. 3 Yamuna Express Way Industrial Authority applied for Advance Ruling to the authority for Advancing Ruling U.P., as to whether the GST is applicable on upfront amount in respect of the service by way of granting of long term lease of 30 years or more for plots catering to public health care such as hospital, nursing home, diagnostic centeres etc. The Authority for Advance
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