https://www.taxtmi.com/highlights?id=52540 Supply or not - levy of GST - sub-leasing of land - collection of LAD Fund alongwith rent - amount collected towards Local Area Development Fund (LAD Fund ), which is kept separately and used for development of the affected area as per the guidelines of MNRE - utilization of the LAD fund amount under the direction of Committee, for the intended purposes does not involve in supply of any service by the Committee - The amount collected by the applicant towards LAD fund forms part of value of supply of rental/leasing service and hence is taxable under forward charge mechanism. - Liable to GST - AAR en-us Tue, 24 Mar 2020 13:38:41 +0530 Tue, 24 Mar 2020 13:38:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52540 Supply or not - levy of GST - sub-leasing of land - collection of LAD Fund alongwith rent - amount collected towards Local Area Development Fund (LAD Fund ), which is kept separately and used for development of the affected area as per the guidelines of MNRE - utilization of the LAD fund amount under the direction of Committee, for the intended purposes does not involve in supply of any service by the Committee - The amount collected by the applicant towards LAD fund forms part of value of supply of rental/leasing service and hence is taxable under forward charge mechanism. - Liable to GST - AAR Highlights GST Tue, 24 Mar 2020 13:38:41 +0530 https://www.taxtmi.com/highlights?id=52540