https://www.taxtmi.com/caselaws?id=393898 The amount collected towards the Local Area Development Fund (LAD Fund) by a joint venture company for a solar park forms part of the value of the rental/lease service provided to Solar Power Developers (SPDs) and is taxable under the forward charge mechanism. The Service Accounting Code (SAC) applicable is 997212. The exemption under SI.No.3 or 3A of Notification 12/2017-Central Tax (Rate) does not apply as the activity does not qualify as a pure service provided to a government entity. Additionally, GST under Reverse Charge Mechanism (RCM) on payments directed by the Committee for Local Area Development is not applicable as the Committee's directions do not constitute a supply under the CGST Act 2017. en-us Wed, 18 Mar 2020 00:00:00 +0530 Mon, 17 Mar 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393898 The amount collected towards the Local Area Development Fund (LAD Fund) by a joint venture company for a solar park forms part of the value of the rental/lease service provided to Solar Power Developers (SPDs) and is taxable under the forward charge mechanism. The Service Accounting Code (SAC) applicable is 997212. The exemption under SI.No.3 or 3A of Notification 12/2017-Central Tax (Rate) does not apply as the activity does not qualify as a pure service provided to a government entity. Additionally, GST under Reverse Charge Mechanism (RCM) on payments directed by the Committee for Local Area Development is not applicable as the Committee's directions do not constitute a supply under the CGST Act 2017. Case-Laws GST Wed, 18 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393898