https://www.taxtmi.com/caselaws?id=371004 The Authority ruled that GST is applicable on the one-time concession fee charged for a 60-year lease for infrastructure development, as the applicant's service did not meet the criteria for exemption under Entry No. 41. The decision emphasized the importance of compliance with specific conditions for exemption and the applicability of GST on continuous supply of services post-GST implementation. en-us Thu, 04 Oct 2018 00:00:00 +0530 Wed, 05 Mar 2025 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371004 The Authority ruled that GST is applicable on the one-time concession fee charged for a 60-year lease for infrastructure development, as the applicant's service did not meet the criteria for exemption under Entry No. 41. The decision emphasized the importance of compliance with specific conditions for exemption and the applicability of GST on continuous supply of services post-GST implementation. Case-Laws GST Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371004