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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        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 to reimburse the landlord the agreed rent plus applicable GST. The landlord must collect GST from the Department, register under the relevant GST laws, and remit the tax to the authorities. Despite no rent revision since 2013, the landlord's liability to pay GST on rental income remains. The petition was disposed of accordingly, affirming the parties' respective obligations under the GST framework.

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