Municipal Property Tax Reimbursements from Lessees Must Include GST on Total Value Under Section 15 of GST Act
Case-Laws
GST
Municipal property tax reimbursements by lessee/occupier are subject to GST as part of the taxable value of supply under Sec 15 of GST Act. AAR ruled that municipal taxes levied under Kolkata Municipal Corporation Act 1980, being distinct from CGST/WBGST/UTGST/GST Compensation Acts, must be included in the supply value for GST calculation. The authority determined
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