https://www.taxtmi.com/caselaws?id=370733 The ancillary services provided by a state Government owned Industrial Development undertaking in connection with long-term lease of Industrial Plots are not exempt from GST under Notification No. 12/2017. The services such as Transfer Fees, Extension Fees, Conversion Fees, Processing Fees, Bifurcation Fees, and Tower Charges are taxable under CGST and UTGST at a rate of 9% as they do not fall under the exemption entry for upfront lease amounts. The ruling clarifies that specific exemptions apply, and services not explicitly covered are taxable. en-us Thu, 08 Nov 2018 00:00:00 +0530 Thu, 27 Feb 2025 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370733 The ancillary services provided by a state Government owned Industrial Development undertaking in connection with long-term lease of Industrial Plots are not exempt from GST under Notification No. 12/2017. The services such as Transfer Fees, Extension Fees, Conversion Fees, Processing Fees, Bifurcation Fees, and Tower Charges are taxable under CGST and UTGST at a rate of 9% as they do not fall under the exemption entry for upfront lease amounts. The ruling clarifies that specific exemptions apply, and services not explicitly covered are taxable. Case-Laws GST Thu, 08 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370733