Rental Income from Government Hotel Accommodation Subject to 12% GST Under CGST and J&K GST Acts
Case-Laws
GST
The HC held that rental income earned by the landlord from the Department of Home for hotel accommodation is subject to GST at 12% under the CGST and Jammu and Kashmir GST Acts. Although the tariff was fixed pre-GST implementation without considering tax implications, the subsequent GST regime renders such rental income taxable. The Department of Home is legally obligated t
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