In Re: M\/s. The Cochin Plantations Ltd.
GST
2018 (11) TMI 280 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (18) G. S. T. L. 836 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, KERALA – AAR
Dated:- 20-10-2018
AAR No. KER\/11\/2018
GST
SHRI. B.G. KRISHNAN IRS AND SHRI B.S. THYAGARAJABABU B.Sc., LLM, MEMBER
\nAuthorized Representative: Mr. Arun Kumar, Liaison Officer,
\nApplicant is holding 192.88 hectares of vacant land on perpetual lease from erstwhile Cochin State, now the Kerala Government. The applicant cultivated coffee plantation in the land. Applicant is paying quit rent or lease rent to Government through Forest Department. Forest Department is demanding 18% GST. It is alleged that as per HSN 9973 the lease rent p<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n der GST is 'supply' of goods or services or both. So a transaction to become taxable it must covers within the meaning & scope of 'supply' , As per Sec 7 of the GST Laws the expression 'supply' includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business. Therefore the term 'lease' is covered within the meaning and scope of “supply”. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re: M\/s. The Cochin Plantations Ltd.GST2018 (11) TMI 280 – AUTHORITY FOR ADVANCE RULINGS, KERALA – 2018 (18) G. S. T. L. 836 (A. A. R. – GST)AUTHORITY FOR ADVANCE RULINGS, KERALA – AARDated:- 20-10-2018AAR No. KER\/11\/2018 GSTSHRI. B.G. KRISHNAN IRS AND SHRI B.S. THYAGARAJABABU B.Sc., LLM, MEMBER Authorized Representative: Mr. Arun Kumar, Liaison … Continue reading “In Re: M\/s. The Cochin Plantations Ltd.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14833","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14833","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14833"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14833\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nSale of land doesn't attract GST as the State imposed stamp duty and registration fee on such transaction. But the grant of lease constituted 'supply' for a 'consideration' and thereby the lease transactions covered under the category of 'Supply <\/p>\n
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